Section 4(6) in The Himachal Pradesh Value Added Tax Act, 2005
(6)In this Act, the expression "taxable quantum. means, --(a)in relation to any dealer who imports for sale or use in manufacturing or processing any goods in Himachal Pradesh: Rupee 1/-;(b)in relation to any dealer, who himself manufactures or produces any goods for sale: Rs. [14,00,000/-] [The taxable quantum in clauses (b), (c) enhanced from 2, 00,000/- to 4, 00,000/- vide Act No. 38 of 2011 published in Rajpatra, Himachal Pradesh on 29-09-2011.];(c)in relation to any dealer, who runs a hotel, restaurant, bakery or other similar establishment wherein food preparations including tea, are served: Rs. [8,00,000/-] [Substituted for the figures & signs 5,00,000/- to 8,00,000/- by Act No. 13 of 2015 vide notification No. L.L.R.-D(6)-6/2015-LEG dated 10-05-2015 published in Rajpatra, Himachal Pradesh on 18-05-2015. Prior to this the previous entry was substituted for the words, figures & signs 4,00,000/- to 5,00,000/- by Act No. 2 of 2013 vide notification No. LLR-D(6)-35/2012-LEG dated 05-01-2013 published in Rajpatra, Himachal Pradesh on 15-01-2013.].(d)in relation to any particular classes of dealers not falling within clauses (a), (b) and/or (c), such sum as may be prescribed; or(e)in relation to any other dealer: Rs. [8,00,000/-] [Substituted for the words, figures & signs 6,00,000/- to 8,00,000 by Act No. 2 of 2013 vide notification No. LLR-D(6)-35/2012-LEG dated 05-01-2013 published in Rajpatra, Himachal Pradesh on 15-01-2013.]:Provided that the registration of dealers already registered under this clause shall not be cancelled until their turnover in each of three consecutive years does not entitle them to cancellation under sub-section (4).
