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[Cites 0, Cited by 0] [Section 62(5)] [Section 62] [Entire Act]

State of Himachal Pradesh - Subsection

Section 62(5)(a) in The Himachal Pradesh Value Added Tax Act, 2005

(a)to continue to avail of the benefit of exemption from payment of tax on the sale of manufactured goods made by such dealer himself for the unexpired period, subject to the condition that no input tax credit shall be allowed to the subsequent dealer purchasing goods manufactured and sold by such dealer (industrial unit), or