Section 9(2) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(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.
