Section 11(7) in The Himachal Pradesh Value Added Tax Act, 2005
(7)No input tax credit shall be claimed by a purchasing dealer and shall not be allowed to him for, ---(a)tax collected on the purchase of goods used in the manufacture or processing or packing of goods declared tax free under section 9;(b)purchases of goods made in the course of inter-State trade or commerce or in the course of import of goods into the territory of India or import from outside the State, in respect of tax paid in any other country or other State;(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;(d)purchase of goods used as free samples or gift or for personal consumption;(e)goods purchased for the uses specified in sub-section (3) but not sold because of theft, loss or destruction for any reason including natural calamity;(f)purchase of capital goods other than those specified in sub-section (6);(g)stock of goods remaining unsold at the time of closure of business and if a dealer has already taken any input tax credit against purchase of such stock of goods there shall be a reverse tax credit on closure of such business;(h)save as provided in sub-section (4), tax collected on purchase of goods but subsequently despatched to a place outside the State in any manner otherwise than by way of sale in the course of inter-State trade or commerce;(i)save as provided in sub-section (4), tax collected on the purchase of goods used as raw material in the manufacture of goods, and the goods so manufactured are despatched outside the State in any manner otherwise than by way of sale in the course of inter-State trade or commerce;(j)purchase of goods for sale under the transfer of right to use goods for any purpose (whether for specified period or not);(k)purchases where,--(i)tax invoice is not available with the registered dealer; or(ii)there is evidence that the tax invoice has not been issued by the selling dealer from whom the goods have been or stated to have been purchased; or(iii)original tax invoice does not contain the details of tax charged separately by the selling dealer from whom purchasing dealer has purchased the goods [; and [The sign '.', substituted by the sign and the word ';and' and thereafter the new clause (l) inserted by Act No. 12 of 2007 published vide Notification No. LLR-D (6)4/2007-Leg. dated 16-5-2007 in R.H.P. Extra dated 16-5-2007.](l)the turnover of purchase of such goods which have not been sold during the tax period.]
