Section 11(3) in Bihar Value Added Tax Rules, 2005
(3)Notwithstanding anything contained in sub rule (1), if the gross turnover of a dealer paying tax under section 15 exceeds rupees forty lacs during the course of the year or he imports any goods from outside the State for the purpose of his business, his entitlement to pay tax at fixed rate in lieu of the tax payable shall cease from the date on which his gross turnover first exceeded rupees forty lacs or, as the case may be, he first sold the goods imported by him from outside the State.
