State Act

The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999

15. Power to amend Schedule-I.- (1) The State Government may, 1[xxxxxxx] by notification, add to or delete any goods specified in column (2) of Schedule-I and amend the rate of tax specified in column (3) thereof and thereupon the said Schedule-I shall stand amended accordingly: Provided that the rate of tax shall not be increased at any one time by more than 50% of the rate specified in Schedule-I: 2[Provided further that the power to amend the Schedule shall not include power to grant exemption to any person in respect of any of the goods specified in Schedule-I.] (2) Every notification issued under sub-section (1) shall, as soon as may be, after it is issued, be laid on the Table of the Legislative Assembly.