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[Cites 0, Cited by 0] [Section 96(3)] [Section 96] [Entire Act]

State of Bihar - Subsection

Section 96(3)(a) in The Bihar Value Added Tax Act, 2005

(a)any dealer has been granted the facility of deferment of tax payable under section 23A of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, and who has, on the commencement of this Act, not availed of the full entitlement, he shall be allowed to continue to defer the tax payable under this Act, in the manner and to the extent prescribed;