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[Cites 0, Cited by 0] [Section 12(5)] [Section 12] [Entire Act]

State of Bihar - Subsection

Section 12(5)(a) in Bihar Value Added Tax Rules, 2005

(a)In case of goods purchased from inside the State and transferred either to consignment agent or branch or head office or to a sub contractor, the input tax credit shall be claimed by the transferee on the basis of the declaration in Form DIV issued by the transferor. In such cases the value shown in the declaration in Form D-IV shall be deemed to be the value of purchase by the transferee.