Section 14(1A) in Himachal Pradesh General Sales Tax Act, 1968
(1A)[ If the taxable turnover of a dealer registers an increase of fifteen percent or upwards over the turnover of the preceding year as determined under this section and fulfills such other conditions as the State Government may deem fit to prescribe in this behalf, the assessing authority may dispense with the presence of such dealer and the production of an evidence by him under sub-section (1).] [Substituted for the words 'not exceeding' by Act No. 5 of 1991-effective w.e.f. 1.4.1991.]
