Section 17A(3) in Himachal Pradesh General Sales Tax Act, 1968
(3)The amount of interest payable under this section shall-(i)be calculated by considering if part of a month is more than fifteen days as one month and any amount if more than fifty rupees but less than one hundred rupees as one hundred rupees;(ii)for the purposes of collection and recovery, be deemed to be tax under this Act;(iii)be in addition to the penalty, if any, imposed under this Act.]
