THE H.P. GENERAL SALES TAX ACT,1968
(Act no. 24 of 1968)

Section                             Contents

1 Short title, extent and commencement

2. Definitions

3. Taxing Authorities

3-A Establishment of Tribunal

3-B Jurisdiction

3-C Dissolution of Tribunal

4. Incidence of Taxation

5. Liability of a dealer registered under Parliament Act No 74 of 1956 to pay Tax

5-A Levy of Purchase tax on certain goods

6. Rate of tax

6-A Declarations and certificates to be filed along with returns

7. Tax free goods

8. Registration of dealers

11. Security from certain class of dealers

12. Payment of tax and returns

12-A. Tax deduction from the bills/invoices of the works contractors

13. Prohibition against collection of tax in certain cases

14. Assessment of tax.

14-A.  Assessment of casual dealers

15. Re-assessment of tax

16. Tax and penalty recoverable as arrears of land revenue

16-A. Special mode of recovery

16-B. Tax to be first charge on property

17. Period of limitation for completion of assessment or reassessment not to apply to certain cases

17-A. Payment of interest

18. Refund

19. Accounts

20. Production and inspection of books, documents and accounts

20-A. Power of survey

21. Assessee permitted to attend through authorised agent

22. Establishment of check posts or barriers and inspections of goods in transit

22-A. Registration and submission of returns by carrier of goods, agent of the transport company and booking agency

23. Power to call for information from banking companies etc

24. Delegation of powers

26. Transfer of business

27. Liability to tax on stock in certain cases

28. Liability to tax of a partitioned Hindu family, dissolved firm etc

28-A. Liability of legal heirs to pay tax

29. Bar of certain proceedings

30. Appeals

31. Revision

31-A. Disposal of pending appeals and application etc

32. Rectification of mistakes

33. Statement of case to High Court

34. Power of Commissioner and his assistance to take evidence on oath, etc

35. Offences and penalties

35-A. Imposition of penalty in lieu of prosecution

35-B. Cognizance of offences

36. Directors of defaulting companies to be liable to pay tax, etc

37. Disposal of certain property

38. Indemnity

39. Returns, etc. to be confidential

40. Powers to make Rules

41. Provision in case of inter-State trade, etc

42. Power to exempt

42-A. Special provisions relating to deferred payment of tax by industrial units

42-B. Concessional rate of tax on certain law materials, processing and packing material

42-C. Set off of tax in respect of tax paid goods in certain circumstances

42-D. Penalty for utilisation of goods for other purposes

43. Powers to amend Schedule ‘C’

44. Repeal

Schedule ‘A’

Schedule’B’

Schedule’C’