Section 3(9) in The Bihar Value Added Tax Act, 2005
(9)[ Notwithstanding contained in sub-section (4), every dealer who has become liable to pay tax under sub-section (1), sub-section (2) or sub-section (3), shall, subject to sub-section (5), cease to be so liable for any period which follows the expiry of twelve consecutive months during which his gross turnover has failed to exceed the taxable quantum specified in sub-section (3).] [Inserted by Act No. 8 of 2007.]
