Section 4(6)(e) in Himachal Pradesh General Sales Tax Act, 1968
(e)in relation to any other dealer, [3,00,000] [Figures '40,000' Substituted by '1,00,000' w.e.f. 15.11.1980 vide Act No. 4 of 1981 and further by '3,00,000' vide Act No. 5 of 1991 w.e.f. 1.4.1991.] rupees: