section 5
Liability of a dealer registered under Parliament Act No 74 of 1956 to pay tax
The Himachal Pradesh General Sales Tax Act, 1968Tax196853 of 61 sections available
Statutory text
Liability of a dealer registered under Parliament Act No 74 of 1956 to pay tax .- A dealer registered under the Central Sales Tax Act, 1956 who is not liable to pay tax under section 4 shall nevertheless be liable to pay tax under this Act on any sale or purchase made by him inside the State of Himachal Pradesh: Provided that nothing herein shall apply to a dealer who deals exclusively in goods declared tax free under section 7.
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