8. Amendment in Section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993).
(1)The words "the Bihar Finance Act,1981" in clause (a) of sub section (1) of section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures "the Bihar Value Added Tax Act, 2005".(2)Clause (b) of sub-section (1) of Section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein, Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the following:"(b) 'Dealer' means any person who, whether regularly or otherwise, in the course of business, buys, sells, supplies, distributes or does anything incidental to such buying, selling, supplying or distributing of goods, directly or indirectly, whether for cash, or for deferred payment or for commission, remuneration or other valuable consideration and it includes -(A)a local authority;(B)a Hindu undivided family;(C)a company, or any society (including a co-operative society), club, firm, association of persons or body of individuals, whether incorporated or not, which carries on such business;(D)a society (including a co-operative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;(E)an industrial, commercial, banking or trading undertaking, whether or not of the Central Government or of any of the State Governments or of a local authority;(F)a casual trader;(G)a commission agent, broker, factor, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of the principal.Explanation I. - Every person who acts as an agent on behalf of a dealer residing outside the State of Bihar and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as -(a)a commission agent, broker, factor, a del-credere agent, an auctioneer or any other mercantile agent, by whatever name called; or(b)an agent for handling goods or documents of title to goods; or(c)an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment; or(d)a local branch of a firm or company situated outside the State, shall be deemed to be a dealer for the purpose of this Act.Explanation II. - A Government which whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall be deemed to be a dealer for the purpose of this Act."Explanation III. - Every person engaged in the business of supplying or delivering Scheduled goods to any buyer or importer within the State through any System of electronic commerce or otherwise shall be deemed to be a dealer for the purpose of this Act."(3)The words "the Bihar Finance Act,1981" in sub section (2) of section 2 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures "the Bihar Value Added Tax Act, 2005".
