Section 11(7)(k) in The Himachal Pradesh Value Added Tax Act, 2005
(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.]