Vidhi Codex

section 6

Registered dealers to issue bill etc. stating that goods sold are local goods

The Himachal Pradesh Tax on Entry of Goods Into Local Area Act, 1985
Tax198516 sections
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Statutory text
  1. (1) Every registered dealer who, in the course of his business, manufactures, produces or grows any goods specified in Schedule-I in a local area in such manner that the goods become local goods in relation to that local area, shall on the sale of such local goods to any other registered dealer, issue to him a bill, invoice or cash memo specifically stating in such manner as may be prescribed, that the goods being sold are local goods in relation to such local area and that no entry tax has been paid on such goods.
  2. (2) Where the goods mentioned in sub-section
  3. (1) are purchased and sold in the course of their business by a chain of registered dealers, the selling registered dealer shall issue a bill or invoice or cash memo, containing the statement referred to in sub-section (1): Provided that where the goods are purchased by a registered dealer who effects the entry of such goods into a local area other than the local area in relation to which such goods are local goods, it shall not be necessary for him to make the statement referred to in sub-section (1).
  4. (3) Every registered dealer referred to in sub-sections
  5. (1) and
  6. (2) shall maintain a separate account of purchases and consumption, use or sale of local goods and separate bill books and invoices for the sales of goods effected by him in the local area in relation to which the goods are local goods.
  7. (4) Where a registered dealer referred to in sub-section
  8. (1) or sub-section
  9. (2) has, in the course of his business, sold local goods to other registered dealer and has failed to make the statement referred to in sub-section (1), it shall be presumed that he has facilitated the evasion of entry tax on the local goods so sold and accordingly he shall be liable to pay penalty equal to one and a half times the amount of entry tax payable on such goods as if they were not goods of local origin.
  10. (5) Where any registered dealer referred to in sub-section (2), in the course of his business has sold local goods purchased by him to other registered dealer and a bill, cash memo or invoice is not issued by him as required by sub-section (2), it shall be presumed that he has facilitated the evasion of entry tax on the local goods so sold and he shall be liable to pay a penalty equal to one and a half times the amount of entry tax payable on such goods as if they were not goods of local origin.

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