Section 9(1) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010
(1)The burden of proving -(a)that a dealer has not effected the entry of any goods specified in the Schedule into a local area for consumption, use or sale therein;(b)that a dealer has not effected the entry of any goods into a local area for consumption or use therein in the execution of a works contract;(c)that a dealer is entitled to deduction in respect of value of local goods for the purpose of the computation of taxable purchase value;(d)that goods purchased by a dealer in a local area from a person or a dealer who is not a registered dealer had not entered into that local area before they were purchased by him; and(e)that a dealer is entitled to any other deductions in computing the taxable turnover; shall be on the dealer.
