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[Cites 0, Cited by 0] [Section 12(5)] [Section 12] [Entire Act]

State of Bihar - Subsection

Section 12(5)(c) in Bihar Value Added Tax Rules, 2005

(c)No input tax credit shall be claimed by a registered dealer in respect of tax paid at the time of purchase unless he encloses a declaration in form D-XI, giving details of his purchases, along with the return filed by him in form RT-I.