Repeal of tax statutes: specified state VAT, entry tax, luxury tax and entertainment taxes are repealed subject to stated exception. Section 173 repeals specified state tax laws on commencement of the Himachal Pradesh GST Act, expressly repealing the Himachal Pradesh Value Added Tax Act, the Tax on Entry of Goods into Local Area Act, the Tax on Luxuries (in Hotels and Lodging Houses) Act, the Entertainments Duty Act and the Entertainments Tax (Cinematograph Shows) Act, while preserving the VAT Act in respect of goods included in Entry 54 of the State List.
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Provisions expressly mentioned in the judgment/order text.
Repeal of tax statutes: specified state VAT, entry tax, luxury tax and entertainment taxes are repealed subject to stated exception.
Section 173 repeals specified state tax laws on commencement of the Himachal Pradesh GST Act, expressly repealing the Himachal Pradesh Value Added Tax Act, the Tax on Entry of Goods into Local Area Act, the Tax on Luxuries (in Hotels and Lodging Houses) Act, the Entertainments Duty Act and the Entertainments Tax (Cinematograph Shows) Act, while preserving the VAT Act in respect of goods included in Entry 54 of the State List.
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