Section 42D(b) in Himachal Pradesh General Sales Tax Act, 1968
(b)for sale in the course of inter-State trade or commerce; are utilised by him for any purpose other than those specified in clause (a) or (b), such dealer shall be liable to pay as penalty, such amount not less than the difference between the amount of tax on the sale of such goods at the full rate applicable thereto under section 6 and the amount of tax payable under sub-section (1) of section 42, or [XXXXXXXXXX] [The words, brackets and figure 'sub-section (1) of' occurring before the word, figure and letter 'section 42-B' omitted vide vide Act No. 12 of 1992.] section 42-B, but not exceeding one and a half times the amount of tax payable at such full rate, as any officer appointed under sub-section (1) of section 3 may, by order, impose:
