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[Cites 0, Cited by 0] [Section 2(5)] [Section 2] [Entire Act]

State of Himachal Pradesh - Subsection

Section 2(5)(p) in Himachal Pradesh General Sales Tax Act, 1968

(p)[ "small scale industries" means all industrial units with [a capital investment as may be prescribed] [Clause (p) added vide H.P. Act No. 5 of 1972 repealed by H.P. Act No. 11 of 1973 and again new clause (p) added vide Act No. 2 of 1974 effective w.e.f. 12.4.1971.] irrespective of the number of persons employed;]