Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 40(2)] [Section 40] [Entire Act] State of Himachal Pradesh - Subsection Section 40(2)(j) in Himachal Pradesh General Sales Tax Act, 1968 (j)the date by which returns for any period are to be furnished and the procedure to be followed for assessment under section 14;