Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in this Act, - (a) a tax on the sale or purchase of goods shall not be imposed under this Act - (i) where such sale or purchase takes place outside the State of Himachal Pradesh; or THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 105 (ii) where such sale or purchase takes place in course of import of the goods into, or export of the goods out of, the territory of India; and (b) a tax on the sale or purchase of any goods shall not be imposed where such sale or purchase takes place in the course of inter-State trade or commerce except in so far as Parliament may by law otherwise provide. Power to seek assistance from police and other officers.