93. Conditions of incentives for the unexpired period of sales tax incentives.-

For the purposes of sub-section (5) of section 62, the conditions of exemption or deferment shall be the same as existing under the repealed Act at the commencement of the Act:

Provided that where any dealer (industrial unit) has been availing the incentive of partial exemption from tax levied under the repealed Act, such dealer shall be entitled to pay tax for the unexpired period of the incentive on the sale of goods manufactured by such dealer, at the rate of 25% of the rates of tax notified or specified under section 6 of the Himachal Pradesh Value Added Tax Act, 2005:

Provided further that such dealer shall not be entitled to any input tax credit on the goods purchased by him.