Section 11(4)(b) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010

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State of Himachal Pradesh - Subsection

Section 11(4)(b) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010

(b)referred to in sub-section (2) in the course of business has sold local goods purchased by him to other registered dealer and a bill, cash memo or invoice has not been issued by him as required by sub-section (2), it shall be presumed that he has facilitated evasion of tax on the local goods so sold and accordingly he shall be liable for each of such contravention 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.

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State of Himachal Pradesh - Subsection

Section 11(4)(b) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010