Section 13(1) in The Bihar Value Added Tax Act, 2005
(1)(a)Subject to the provisions of sections 16 and 17, tax on sale of goods [* * *] [Deleted '(other than goods specified in Schedule IV)' by Notification Act No. 7 of 2006.] shall be levied at each point in a series of sales in the State of Bihar by a dealer liable to pay tax under this Act.(b)Where the tax is levied at each point of sale, the tax payable by a dealer at any point shall be the amount arrived at after deducting, the input tax credit specified under section 16 or section 17, from the tax computed at that point of sale.
