Section 11(7)(c) in The Himachal Pradesh Value Added Tax Act, 2005
(c)purchase of goods made in the State from,--(i)an un-registered dealer or a casual dealer, or(ii)a dealer whose certificate of registration has been suspended, or(iii)a registered dealer who has opted to pay lump-sum amount, in lieu of tax, by way of composition under sub-section (2) of or presumptive tax under section 7;