Section 6A(iii) in Himachal Pradesh General Sales Tax Act, 1968
(iii)any part of the taxable turnover to be liable to tax at concessional rate of tax or to an exemption under section 42-B of this Act, shall furnish, alongwith return to be furnished under sub-section (3) of section 12, to the assessing authority, the declaration or the certificate as required under this Act]
