Section 6(3)(b) in Himachal Pradesh General Sales Tax Act, 1968
(b)[ which are referred to under section 14 of the Central Sales Tax Act, 1956, and are sold during the year in the course of inter-State trade or commerce or in the course of export out of the territory of India:] [Paragraph (b) Substituted vide Act No. 32 of 1978 (Sec. 3).]