Section 2(3)(d) in Himachal Pradesh General Sales Tax Act, 1968
(d)"declared goods" shall have the meaning assigned to that expression in clause (c) of section 2 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956);(dd)[ Deputy Excise and Taxation Commissioner, appointed under sub-section (1) of section 3 of this Act, to assist the Commissioner and shall also include the Joint Excise and Taxation Commissioner; [Clause (dd) of section 2 in vide Act No. 15 of 1986, and further renumbered as clause '(ddd)' and new clause (dd) added vide Act No. 15 of 1987 (Sec. 2).](ddd)"Financial Commissioner" means the Financial Commissioner appointed or empowered to exercise the powers of the Financial Commissioner under this Act;]