Section 6(3)(a) in Himachal Pradesh General Sales Tax Act, 1968

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State of Himachal Pradesh - Subsection

Section 6(3)(a) in Himachal Pradesh General Sales Tax Act, 1968

(a)his turnover during that period on-

(i)the sale of goods declared tax free under section 7;

(ii)[ sale to a registered dealer of goods, liable to tax at the last stage of sale in Himachal Pradesh, other than (a) the sale of goods specified in schedule 'C' or (b) the sale of goods liable to tax at the first stage of sale under sub-section (2), and the same is declared by him in a prescribed form as being intended for resale in the State of Himachal Pradesh or in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India: [Sub-clause (ii) Substituted vide Act No. 14 of 1994 (Sec. 4) w.e.f. 1.1.1991.]

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State of Himachal Pradesh - Subsection

Section 6(3)(a) in Himachal Pradesh General Sales Tax Act, 1968