Section 19(1) in Incentives to Industries in Bihar, 1986
(1)Raw materials used for the manufacture of Electronic goods and the electronics goods manufactured in the State will be exempted from Sales Tax for a period of five years (effective from 1st September, 1986). Only such raw materials and such electronic products will get this concession as are approved and notified as electronics raw materials and electronics products by the Department of Electronics, Government of India.
