Section 11(4) in The Himachal Pradesh Value Added Tax Act, 2005
(4)Notwithstanding anything contained in sub-section (3), the input tax credit shall be allowed only to the extent by which the amount of input tax paid in the State exceeds 4 percent on purchase of goods.(a)sent outside the State otherwise than by way of sale in the course of inter-State trade or commerce or in the course of export out of territory of India; and(b)used in manufacture or in packing of taxable goods sent outside the State otherwise [than] [Inserted by Act No. of 14 of 2009 vide notification No. LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.] by way of sale in the course of inter-State trade or commerce or in the course of export out of territory of India.
