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[Cites 0, Cited by 3] [Section 96(3)] [Section 96] [Entire Act]

State of Bihar - Subsection

Section 96(3)(b) in The Bihar Value Added Tax Act, 2005

(b)any dealer has been granted the facility of exemption from payment of tax under clause (b) of sub-section (3) of section 7 of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, and who has, on the commencement of this Act, not availed of the full entitlement, he shall be allowed to opt for deferment of his tax liability under this Act, in the manner and to the extent prescribed.