Section 7(1) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(1)In calculating the taxable turnover for any period, a dealer may deduct from his gross turnover of goods during that period, -(a)the value of goods specified in Schedule-I;(b)the value of goods which, without use, consumption or sale, have been delivered outside the local area;(c)the value of goods which have been subjected to tax once as such or in the same form under this Act; and(d)the value of such other goods as are specifically exempted or are not taxable under any provision of this Act.Explanation. - For the purpose of this sub-section, deduction of value of only such goods shall be admissible which forms part of gross turnover of the dealer and if value of certain goods has been deducted under one clause then it shall not be deducted under any other clause.
