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 97(8)] [Section 97] [Entire Act] State of Himachal Pradesh - Subsection Section 97(8)(g) in Himachal Pradesh Goods and Services Tax Rules, 2017 (g)'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable;]