Vidhi Codex

The Himachal Pradesh General Sales Tax Act, 1968

The Himachal Pradesh General Sales Tax Act, 1968

Tax196853 of 61 sections available

This Act levied sales tax on the sale and purchase of goods in Himachal Pradesh. It set out the taxing authorities, who was liable to pay, the rates of tax, tax-free goods, and purchase tax on certain goods. Dealers had to register, give security in some cases, file returns and pay tax, and the Act covered assessment and deduction of tax from contractors' bills. It was later replaced by value added tax and then GST.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Taxing Authorities
  4. 4. Incidence of taxation
  5. 5. Liability of a dealer registered under Parliament Act No 74 of 1956 to pay tax
  6. 5A. Levy of purchase tax on certain goods
  7. 6. Rate of tax
  8. 6A. Declaration and certificates to be filed alongwith returns
  9. 7. Tax free goods
  10. 8. Registration of dealers
  11. 9. Voluntary registration
  12. 10. Provisional registration
  13. 11. Security from certain class of dealers
  14. 12. Payment of tax and returns
  15. 12A. Tax deduction from the bills/invoices of the works contractors
  16. 13. Prohibition against collection of tax in certain cases
  17. 14. Assessment of tax
  18. 15. Reassessment of tax
  19. 16B. Tax to be first charge on property
  20. 17. Period of limitation for completion of assessment or reassessment not to apply to certain cases
  21. 17A. Payment of interest
  22. 18. Refund
  23. 19. Accounts
  24. 20. Production and inspection of books, documents and accounts
  25. 20A. Power of survey
  26. 21. Assessee permitted to attend through authorised agent etc
  27. 22. Establishment of check-posts or barriers and inspection of goods in transit
  28. 22A. Registration and submission of returns by carrier of goods, agent of the transport company and booking agency
  29. 23. Power to call for information from banking companies etc
  30. 24. Delegation of powers
  31. 25. Information to be furnished regarding change of business
  32. 26. Transfer of business
  33. 27. Liability to tax on stock in certain cases
  34. 28. Liability to tax of a partitioned Hindu family, dissolved firm etc
  35. 28A. Liabilities of legal heirs to pay tax
  36. 29. Bar of certain proceedings
  37. 30. Appeal
  38. 31. Revision
  39. 31A. Disposal of pending appeal and application etc
  40. 32. Rectification of mistakes
  41. 33. Statement of case to High Court
  42. 34. Power of Commissioner and his assistants to take evidence on oath etc
  43. 35A. Imposition of penalty in lieu of prosecution
  44. 35B. Cognizance of offences
  45. 38. Indemnity
  46. 42A. Special provisions relating to deferred payment of tax by industrial units
  47. 42B. Concessional rate of tax on certain raw material
  48. 42C. Set off of tax in respect of tax paid good in certain circumstances
  49. 42D. Penalty for utilization of goods for other purposes
  50. 43. Powers to amend Schedule 'C'
  51. 44. Repeal
  52. 61. SCHEDULE I Schedule 'A'
  53. I. Schedule 'A'

Some statutory text is still being prepared for this language version.

PDF: pending for this language.