Section 4(6)(b) in The Himachal Pradesh Value Added Tax Act, 2005
(b)in relation to any dealer, who himself manufactures or produces any goods for sale: Rs. [14,00,000/-] [The taxable quantum in clauses (b), (c) enhanced from 2, 00,000/- to 4, 00,000/- vide Act No. 38 of 2011 published in Rajpatra, Himachal Pradesh on 29-09-2011.];