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[Cites 0, Cited by 0] [Section 35A] [Entire Act]

State of Himachal Pradesh - Subsection

Section 35A(b) in Himachal Pradesh General Sales Tax Act, 1968

(b)in case of non-taxable goods, a sum as may be calculated at the rate of ten paise in a rupee as if such goods were liable to tax; or