Section 9 in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
9. Burden of proof.
(1)The burden of proving -(a)that a dealer has not effected the entry of any goods specified in the Schedule into a local area for consumption, use or sale therein;(b)that a dealer has not effected the entry of any goods into a local area for consumption or use therein in the execution of a works contract;(c)that a dealer is entitled to deduction in respect of value of local goods for the purpose of the computation of taxable purchase value;(d)that goods purchased by a dealer in a local area from a person or a dealer who is not a registered dealer had not entered into that local area before they were purchased by him; and(e)that a dealer is entitled to any other deductions in computing the taxable turnover; shall be on the dealer.(2)For purposes of claiming deduction in respect of the purchase value of local goods which have been consumed, used or sold in the same local area in relation to which such goods are local goods, the dealer shall produce a bill, invoice or cash memo in the manner specified in section 11 obtained from the registered dealer from whom he has purchased the local goods in that local area as provided in sub-sections (1) and (2) of section 11.
