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[Cites 0, Cited by 0] [Section 16(5)] [Section 16] [Entire Act]

State of Bihar - Subsection

Section 16(5)(a) in The Bihar Value Added Tax Act, 2005

(a)No dealer shall claim an input tax credit in respect of inputs purchased unless he is in possession of an original copy of the tax invoice, signed and issued by the selling registered dealer, containing the prescribed particulars of sale.