Section 41(10) in Bihar Value Added Tax Rules, 2005
(10)Notwithstanding anything contained in these rules, the Commissioner on application made by a registered dealer who is a public sector undertaking or a public limited company or such private limited company or firm whose annual gross turnover exceeds rupees five crores, may by an order in writing and subject to such conditions and restrictions exempt such registered dealer from the use of declarations specified in clauses (a), (b) or (c) of sub-rule (1) required for movement of consignment of goods.Explanation. - For the purposes of this rule, the expression "appropriate authority" shall mean, the circle incharge or officer incharge of a check post.
