Section 11(14) in The Himachal Pradesh Value Added Tax Act, 2005
(14)The methods that are used by a purchasing dealer in a year to determine the extent to which the goods are sold, used, consumed or supplied, or intended to be sold, used, consumed or supplied in the course of making taxable sales shall be fair and reasonable:Provided that the Commissioner or any person appointed under section 3 may, after giving the dealer an opportunity of being heard and for the reasons to be recorded in writing, reject the method adopted by the purchasing dealer and calculate the amount of input tax credit.
