Section 4(6) in Himachal Pradesh General Sales Tax Act, 1968
(6)In this Act, the expression 'taxable quantum' means.-(a)in relation to any dealer who imports for sale or use in manufacturing or processing any goods in Himachal Pradesh, nil;(b)in relation to any dealer, who himself manufactures or produces any goods for sale, [40,000] [Substituted for the figure '10,000' vide Act No. 15 of 1987.] rupees;(c)in relation to any dealer who runs a [XXXXXXXXX] [The words 'tandoor' , 'loh' 'dhaba' 'halwai shop' and 'Indian' deleted from clause (c) of sub-section (4) w.e.f. 2.11.1991 vide Act No. 18 of 1991 (Sec. 3).] hotel, restaurant, [XXXXXXX] [The words 'tandoor' 'loh' 'dhaba' 'halwai shop' and 'Indian' deleted from clause (c) of section (4) w.e.f. 2.11.1991 vide ibid (Sec. 3).] bakery or other similar establishment wherein [XXXXX] [The word 'Indian' deleted vide vide Act No. 18 of 1991 (Sec. 3).] food preparations including tea, are served, [1,00,000] [Figures of '25,000' Substituted by '40,000' w.e.f. 29.4.1978 vide Act No. 17 of 1978, further Substituted by '1,00,000' vide Act No. 15 of 1986.] rupees;(d)in relation to any particular classes of dealers not falling within clause (a), (b) and/or (c), such sum as may be prescribed; or(e)in relation to any other dealer, [3,00,000] [Figures '40,000' Substituted by '1,00,000' w.e.f. 15.11.1980 vide Act No. 4 of 1981 and further by '3,00,000' vide Act No. 5 of 1991 w.e.f. 1.4.1991.] rupees:Provided that the registration of dealers already registered under this clause shall not be cancelled until their turnover in each of three consecutive years does not entitle them to cancellation under clause (b) of sub-section (6) of section 8.
