Concessional rate of tax on certain raw material

B. Concessional rate of tax on certain raw material [processing and packing material] .- Notwithstanding anything contained in this Act, but subject to such restrictions and conditions as may be specified, the State Government may, if it is expedient in the public interest so to do, by notification exempt wholly or fix a concessional rate of tax, on the sale to an entrepreneur, of goods, specified in his [certificate of registration,-

1. (a) for use by him as raw material in the manufacture in Himachal Pradesh of any goods for sale therein or in the course of inter-State trade or commerce; and
2. (b) for use by him in the processing or packing of goods so manufactured for sale:] Provided that the tax on such sales shall be levied at full rates fixed under section 6 unless the dealer making the sale to such entrepreneur furnishes to the assessing authority in the prescribed form and manner a certificate duly filled in and signed by the eligible entrepreneur: Provided further that the State Government may, by notification, allow the transfer of [manufactured goods] in the course of inter-State trade or commerce, to such extent of the aggregate sales shown by the dealer in his returns for a financial year as may be specified in such notification, Provided also that the State Government may, for the purposes of the preceding proviso, issue notification retrospectively-
3. (a) allowing transfer of goods upto twenty-five percent with effect from the 17th day of August, 1992; and
4. (b) allowing transfer of [manufactured goods] upto one hundred percent with effect from 8th day of October, 1992]