Section 6(2) in Himachal Pradesh General Sales Tax Act, 1968
(2)The Government may, by notification, direct that in respect of such goods, other than the goods specified in [Schedule "C"] [Substituted for, Schedule 'C' and 'D', w.e.f. 13.10.1978 by Act No. 32 of 1978 Sec. 3.], and with effect from such date as may be specified in the notification, the tax under sub-section (1) shall be levied at the first stage of the sale thereof and on the issue of such notification, the tax on such goods shall be levied accordingly:Provided that no sale of such goods at a subsequent stage shall be exempt from tax under this Act unless the dealer effecting the sale at such subsequent stage furnishes to the assessing authority in the prescribed form and manner a certificate duly filled in and signed by the registered dealer from whom the goods were purchased to the effect that the tax on such goods has been paid at the first stage.Explanation. - For the purposes of this sub-section, the first stage of sale in respect of any goods and in relation to any class of dealers shall be such as may be specified by the Government in the notification.
