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[Cites 0, Cited by 0] [Section 16(1)] [Section 16] [Entire Act]

State of Bihar - Subsection

Section 16(1)(c) in The Bihar Value Added Tax Act, 2005

(c)when a registered dealer purchases any capital goods within the State from another registered dealer after paying him the tax as specified under section 14, and uses such goods in the manufacture of any goods mentioned in clauses (a), (b) and (d) [sub-section (1) of] [Inserted by Act No. 8 of 2007.] of section 14 and sells the manufactured goods within the State of Bihar or in the course of inter-State trade or commerce, or otherwise, he shall claim and be allowed, in such manner as may be prescribed, credit of the amount of input tax;