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[Cites 0, Cited by 0] [Section 140(4)] [Section 140] [Entire Act]

State of Himachal Pradesh - Subsection

Section 140(4)(b) in The Himachal Pradesh Goods and Services Tax Act, 2017

(b)the amount of credit of the value added in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such exempted goods or tax free goods, by whatever name called, in accordance with the provisions of sub-section (3).