Section 2(5) in Himachal Pradesh General Sales Tax Act, 1968
(5)The amount to be included in the turnover in respect of transfer of property in goods (whether as goods or in some other form) involved in the execution of work contract shall be its sale price;] [Explanations (4) and (5) added vide H.P. Act No. 14 of 1994 (Sec. 2), w.e.f. 13.8.1985.](n)"year" means the financial year;(o)"import" means the bringing of goods into Himachal Pradesh from any place outside its limits [;] [Substituted for vide H.P. Act No. 2 of 1974.](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all industrial units with [a capital investment as may be prescribed] [Clause (p) added vide H.P. Act No. 5 of 1972 repealed by H.P. Act No. 11 of 1973 and again new clause (p) added vide Act No. 2 of 1974 effective w.e.f. 12.4.1971.]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;]Explanation. - In this clause "capital investment" means investment in plant and machinery only [] [Substituted for ',' vide H.P. Act No. 5 of 1991 w.e.f. 1.4.1991.](q)[ x x x] [Clause (q) added vide Act No. 12 of 1979 w.e.f. 1.4.1979, subsequently omitted by Act No. 5 of 1991 w.e.f. 1.4.1991.]
