In exercise of the powers conferred under first proviso to 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 direct that Himachal Pradesh General Sales Tax Act (Deferred Payment of Tax) Scheme, 2005 notified vide this department notification No. EXN-F (1)2/2004 (iii) dated 30.3.2005 published in Rahpatra, Himachal Pradesh (Extra-ordinary) on 31.3.2005 shall also be applicable to the new and existing industrial units established in the State of Himachal pradesh and manufacturing goods for sale, which came into commercial production before or after the commencement of the aforesaid Act subject to all terms and condition as specified in the aforesaid notification issued under section 42A of the Himachal Pradesh General Sales Tax Act, 1968 (Act No. 24 of 1968).