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[Cites 0, Cited by 0] [Section 16(2)] [Section 16] [Entire Act]

State of Bihar - Subsection

Section 16(2)(b) in The Bihar Value Added Tax Act, 2005

(b)he supplies such goods in the course of execution of a works contract to another registered dealer to whom he has let out a sub-contract, for use in the execution thereof, the input tax credit on the sale or supply, as the case may be, of such goods shall be claimed by the registered dealer selling the goods on commission or using the goods supplied in the execution of sub-contract, as the case may be, in accordance with the provisions of sub-section (1), in such manner as may be prescribed.