Who is liable to pay tax under VAT ?

liable pay tax VAT
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Who is liable to pay tax under VAT ?

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(a) Any dealer who imports goods from outside Himachal Pradesh of any value. (b) Any dealer who himself manufactures/purchases goods for sale of amount exceeding Rs. 2 lacs. (c) Any dealer running Hotel, Restaurant, Bakery etc. whose taxable quantum exceeds Rs. 2 lacs. (d) In relation to any other dealer Rs. 6 lacs.

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