Section 13(2)(b) in The Bihar Value Added Tax Act, 2005

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State of Bihar - Subsection

Section 13(2)(b) in The Bihar Value Added Tax Act, 2005

(b)Where by a notification published under clause (a), the State Government specifies, in respect of any goods specified in Schedule IV, that the tax shall be levied at the first point of their sale in the State of Bihar by a dealer, subsequent sales of the same goods in the State of Bihar shall not be levied to tax, if the dealer making the subsequent sale produces before the prescribed authority the original copy of the cash memo, or invoice or bill issued to him and files a true and complete declaration in the form and in the manner prescribed.

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State of Bihar - Subsection

Section 13(2)(b) in The Bihar Value Added Tax Act, 2005