Section 11(9) in The Himachal Pradesh Value Added Tax Act, 2005
(9)If the goods purchased [xxx] [The words 'are intended' omitted by Act No. 12 of 2007 published, vide Notification No. LLR-D (6)4/2007-Leg. dated 16-5-2007, in R.H.P. Extra dated 16-5-2007.] for the purposes specified in sub-section (3) and are subsequently used fully or partly for purposes other than those specified in the said sub-section, the input tax credit, if availed of, shall be reduced from the input tax credit being claimed for the tax period during which such use has taken place; and such reduction, shall be done in the manner as may be prescribed.
