In exercise of the powers conferred by proviso to clause (c) of sub-section (5) of section 62 of the Himachal Pradesh Value Added Tax Act, 2005 (Act No. 12 of 2005), the Governor of Himachal Pradesh is pleased to order that the sales tax incentives as specified under item No. 76 of Schedule 'B' appended to the Himachal Pradesh General Sales Tax Act, 1968, shall also be admissible to the following industrial units which came into commercial production after 31.3.2001 subject to fulfilment of all the conditions contained thereunder and under Notification No.12-3/79-EXN-Tax, dated 28.8.2004 published in Rajpatra, Himachal Pradesh (Extra-ordinary) on 2.9.2004 and further subject to the condition that these units will continue to employ 80% of total man power from amongst bonafide Himachalis:-