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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER IV :REGISTRATION, RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX.

18. Declaration and certificates to be filed alongwith returns.

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 under this Act,

shall, alongwith the return under sub-section (3) of section 16, furnish to the Assessing Authority, the declaration or the certificate as required under this Act.