Section 11(4) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(4)Where a registered dealer -(a)referred to in sub-section (1) or sub-section (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 subsection (1), and(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.
