Section 33(7) in Bihar Value Added Tax Rules, 2005
(7)Every dealer claiming input tax credit on account of capital goods shall maintain a register of such goods containing the following particulars:(i)Location of the capital goods;(ii)Date of purchase of the capital goods and such particulars regarding the purchase as the persons or dealers from whom such goods are purchased, details of bill or invoice relating to such capital goods;(iii)Quantity of the capital goods;(iv)Cost of purchase of the capital goods.
