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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Bihar - Subsection

Section 2(1)(b) in Bihar Value Added Tax Rules, 2005

(b)Circle means a unit of Commercial Taxes administration as specified in the Government notification issued in this behalf from time to time, within the local limits of which a dealer's place of business is situated;