Section 6A in Himachal Pradesh General Sales Tax Act, 1968
6A. [ Declaration and certificates to be filed alongwith returns. [Section 6-A added vide Act No. 5 of 1972, repealed by Act No. 11 of 1973, again inserted vide Act No. 12 of 1979, amended by Act No. 15 of 1987 and omitted by Act No. 5 of 1991' effective w.e.f. 1.4.1991 (Sec. 5), and subsequently inserted vide Act No. 2 of 1995 (Sec. 2).]
- Every dealer claiming,-(i)any deduction from his gross turnover, or(ii)any part of his taxable turnover to be a sale to Government, or(iii)any part of the taxable turnover to be liable to tax at concessional rate of tax or to an exemption under section 42-B of this Act, shall furnish, alongwith return to be furnished under sub-section (3) of section 12, to the assessing authority, the declaration or the certificate as required under this Act]
