Section 11(1) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(1)Every registered dealer who, in the course of his business, manufactures, produces or grows any goods specified in the Schedule in a local area in such manner that the goods become local goods in relation to that local area, shall, on the sale of such local goods to any other registered dealer, issue to him a bill, invoice or cash memo, specifically stating that the goods being sold are local goods in relation to such local area and that no entry tax has been paid on such goods.
