Section 10(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)Any person intending to establish a business in the [State of Himachal Pradesh] [Substituted for the words 'Union Territory of Himachal Pradesh' by A.O. 1973.] for the purpose of manufacturing goods of a value exceeding ten thousand rupees a year for sale may, notwithstanding that he is not liable to registration under section 8, apply to the assessing authority in the prescribed form for provisional registration under this Act.
