Section 6 in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
6. Principles governing levy of tax under section 3.
- The tax payable by a dealer under sub-section (1) of section 3 or by any person under sub-section (1) of section 4 shall be levied in accordance with the following principles: -(a)tax shall not be payable unless the dealer or other person effects entry of goods specified in the Schedule into a local area;(b)where any such goods are consumed, used or sold in a local area by a dealer or as the case may be, by such other person it shall be presumed until the contrary is proved by him, that such goods had entered into that local area for consumption, use or sale therein; and(c)when a dealer purchases goods specified in the Schedule in a local area from a person or a dealer who is not a registered dealer, it shall be presumed, unless the contrary is proved by him, that the entry of such goods had been effected by him into such local area before they were purchased by such dealer.
