Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 112(3)] [Section 112] [Entire Act] State of Himachal Pradesh - Subsection Section 112(3)(b) in Himachal Pradesh Goods and Services Tax Rules, 2017 (b)to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).