Amendment status not verified — confirm the current text below against the official source.
Where a dealer who is liable to pay tax under this Act purchases any goods other than those specified in Schedule ‗B‘ from any source, and -- (a) uses them within the State in the manufacture of goods specified in Schedule ‗B‘, or (b) uses them within the State in the manufacture of any goods, other than those specified in Schedule ‗B‘, and sends the goods so manufactured outside the State in any manner otherwise than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India, or (c) uses such goods for a purpose other than that of resale within the State or sale in the 1 Substituted by Act No. 13 of 2015 vide notification No. L.L.R.-D(6)-6/2015-LEG. Dated 10.5.2015 published in R.H.P. on 18.5.2015. Prior to substituted by Act No. 14 of 2009 vide notification No. LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009 entry was as under:- ―Provided further that no registered dealer, except a brick-kiln owner, who imports goods for sale or use in manufacturing or processing any goods for sale, shall be entitled to make payment of presumptive tax under this section.‖ THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005 20 course of inter-State trade or commerce or in the course of export out of the territory of India, or (d) sends them outside the State in any manner otherwise than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India, and no tax is payable on the purchase of such goods under any other provisions of this Act, there shall be levied a tax on the purchase of such goods equal to the rate as notified, under sub-section (1) of section 6, by the State Government. Tax free Goods.