Section 4(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)Subject to the provisions of sections 6, 7 and sub-section (2) of section 16, every dealer (except one dealing exclusively in goods declared tax free under section 9) whose gross turnover during the year immediately preceding the commencement of this Act exceeded the taxable quantum shall be liable to pay tax under this Act on all sales effected and purchases made after the coming into force of this Act.
