Section 18 in The Himachal Pradesh Value Added Tax Act, 2005
18. Declaration and certificates to be filed alongwith returns.
- Every dealer claiming, -(i)any deduction from his gross turnover, or(ii)any part of his taxable turnover to be a sale to Government, or(iii)any part of the taxable turnover to be liable to tax at concessional rate of tax under this Act,shall, alongwith the return under sub-section (3) of section 16, furnish to the Assessing Authority, the declaration or the certificate as required under this Act.
