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State of Himachal Pradesh - Section

Section 10 in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010

10. Registration.

- Every dealer who is liable to pay tax under sub-section (1) of section 3 of this Act shall be liable to be registered under this Act:Provided that if such dealer is registered under the VAT Act, 2005 (12 of 2005), he shall be deemed to have been registered under this Act.