Bihar Value Added Tax Act,2005 |
Act No : 27 of 2005 |
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Contents of Act: |
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| SECTION(CHAPTER I) PRELIMINARY |
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| SECTION(1.) Short title, extent and commencement. |
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| SECTION(2.) Definitions. |
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| SECTION(CHAPTER II) INCIDENCE OF TAX |
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| SECTION(3.) Charge of tax. |
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| SECTION(4.) Levy of purchase tax. |
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| SECTION(5.) Liability to pay purchase tax on certain purchases. |
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| SECTION(6.) Non-levy of tax in certain cases. |
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| SECTION(7.) Exemptions. |
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| SECTION(8.) Burden of proof. |
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