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[Cites 0, Cited by 0] [Section 16(1)] [Section 16] [Entire Act]

State of Bihar - Subsection

Section 16(1)(b) in The Bihar Value Added Tax Act, 2005

(b)when a registered dealer-
(i)purchases any input within the State from another registered dealer after paying him the tax under section 14, or
(ii)purchases any input and pays tax on such purchase under section 4 of the Act, and consumes such goods in the manufacture of any goods mentioned in clause (a), (b) and (d) of section 14, he shall claim credit of the said input tax in the manner prescribed, if the goods so manufactured are sold within the State of Bihar or in the course of inter-State trade and commerce;