Section 13(2) in Bihar Value Added Tax Rules, 2005
(2)The goods mentioned in the Table appended to this certificate are being held in stock by the above named dealer on 31-3-2005 and have been purchased from within the State of Bihar after 1-4-2004 upon payment of the tax applicable to them under section 12 and/or section 6 of the Bihar Finance Act, 1981; and
