Section 42A(2) in Himachal Pradesh General Sales Tax Act, 1968
(2)Subject to the provisions of sub-section (1), the entrepreneur referred therein, if eligible for grant of facility of deferred payment of tax under the scheme notified under sub-section (1), may make deferred payment of tax payable on the sale of goods manufactured by him.][Explanation. [Explanation added vide Act No. 14 of 1994 (Sec. 9) w.e.f. 1.8.1993.] - For the purpose of this sub-section the expression "new industrial units" shall also include "new tourism units" with effect from the 1st day of August, 1993.]
