Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12A] [Entire Act] State of Himachal Pradesh - Subsection Section 12A(4) in Himachal Pradesh General Sales Tax Act, 1968 (4)The person making such deduction shall issue deduction certificate, in the prescribed manner to the person or dealer from whose bill or in-voice such deduction has been made.