Section 10(1) in Bihar Value Added Tax Rules, 2005
(1)A dealer who claims that any amount of his turnover, being the sale price at the subsequent stages of such goods as are specified in Schedule IV of the Act, should be exempt from tax shall substantiate such claim before the authority specified in rule 62 by producing the purchase order, if any, the original copy of the cash memoranda or bills issued to him and a true declaration in writing from the selling dealer or his manager declared under section 22 in Form D-III that the goods in question have already been subjected to sales tax on the first point of their sale in the State of Bihar.
