Section 8(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)No dealer shall, while being liable to pay tax under this Act, carry on business as a dealer unless he has been registered and possesses a registration certificate [:] [The sign Substituted for vide Act No. 5 of 1991 (Sec. 6) w.e.f. 1.4.1991.][Provided that nothing herein shall apply to a dealer who deals exclusively in such goods on which tax has been proved to have been levied at the first stage of the sale thereof under sub-section (2) of section 6 and that such a dealer is not the first selling dealer in respect of those goods in the State of Himachal Pradesh:Provided further that the dealer referred to in the preceding proviso maintains proper accounts in respect of his business and possesses and furnishes to the Assessing Authority, the certificate referred to in sub-section (2) of section 6, in the prescribed manner, to the effect that the tax on the sales of such goods has been paid at the first stage of sale thereof.] [Proviso added vide Act No. 5 of 1991 (Sec. 6) w.e.f. 1.4.1991.]
