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[Cites 0, Cited by 0] [Section 41(1)] [Section 41] [Entire Act]

State of Bihar - Subsection

Section 41(1)(b) in Bihar Value Added Tax Rules, 2005

(b)In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-IX supported by a bill or cash memo in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.