Section 11(5) in The Himachal Pradesh Value Added Tax Act, 2005
(5)The input tax credit shall not be claimed by the purchasing dealer until the tax period in which he receives from a registered dealer from whom he has purchased the goods, a tax invoice in the prescribed form (in original) evidencing the payment of amount of input tax:[XX XX XX XX XX .] [Omitted by Act No.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. Provisions prior to this amendment were as under:- 'Provided that for good and sufficient reasons, to be recorded in writing and in the prescribed manner, the Commissioner or any person appointed under section 3 may allow such credit subject to such conditions and restrictions as may be prescribed.']
