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[Cites 0, Cited by 0] [Section 41(2)] [Section 41] [Entire Act]

State of Bihar - Subsection

Section 41(2)(b) in The Bihar Value Added Tax Act, 2005

(b)the dealer produces a certificate issued by the Deputy Commissioner, Commercial Taxes or the Assistant Commissioner, Commercial Taxes or the [Assistant Commissioner State Tax] [Substituted 'Commercial taxes officer' by Bihar Act No. 11 of 2018, dated 3.8.2018.], in-charge of the concerned Circle to the effect that the payment or any part thereof relates to such transfer of property in goods (whether as goods or in some other form) on which he has no further liability to pay tax in terms of the provisions of section 15 of the Central Sales Tax Act, 1956 (74 of 1956);