Section 13(1)(a) in The Bihar Value Added Tax Act, 2005
(a)Subject to the provisions of sections 16 and 17, tax on sale of goods [* * *] [Deleted '(other than goods specified in Schedule IV)' by Notification Act No. 7 of 2006.] shall be levied at each point in a series of sales in the State of Bihar by a dealer liable to pay tax under this Act.