The Bihar Value Added Tax Act, 2005

{
    "id": 15891,
    "slug": "the-bihar-value-added-tax-act-2005",
    "title": "The Bihar Value Added Tax Act, 2005",
    "short_title": "The Bihar Value Added Tax Act, 2005",
    "act_number": "Act No. 27 of 2005",
    "act_year": 2005,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Bihar Value Added Tax Act, 2005",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Assessing Authority\" means any of the authorities referred to in section 10 who is directed under sub-section (2) of that section to exercise or perform all or any of the powers and functions conferred on an Assessing Authority under this Act;\n(b) \"Assistant Commercial Taxes Officer\" means an Assistant Commercial Taxes Officer appointed under sub-section (1) of section 10;\n(c) \" [Deputy Commissioner State Tax] \" means an [Deputy Commissioner State Tax] and Additional [Deputy Commissioner State Tax] appointed under sub-section (1) of section 10;\n(d) \"business\" includes,-\n(i) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern;\n(ii) any transaction of sale or purchase in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and\n(iii) any transaction in connection with, or incidental or ancillary to, the commencement or closure of such business;\n(e) \"capital goods\" means plant, machinery and equipment used in trade or manufacturing of goods;\n(f) \"casual trader\" means a person, who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition- cum -sale in the State of Bihar, whether for cash, deferred payment, commission, remuneration or other valuable consideration;\n(g) \" [Assistant Commissioner State Tax] \" means a [Assistant Commissioner State Tax] appointed under sub-section (1) of section 10;\n(h) \"Commissioner\" means the [Commissioner State Tax] appointed under sub-section (1) of section 10 or Additional [Commissioner State Tax] and any other officer upon whom the State Government may, by notification, confer all or any of the powers and duties of the Commissioner under this Act;\n(i) \"dealer\" means any person who, whether regularly or otherwise, in the course of business, buys, sells, supplies, distributes or does anything incidental to such buying, selling, supplying or distributing of goods, directly or indirectly, whether for cash, or for deferred payment or for commission, remuneration or other valuable consideration and includes-\n(A) a local authority;\n(B) a Hindu undivided family;\n(C) a company, or any society (including a co-operative society), club, firm, association of persons or body of individuals, whether incorporated or not, which carries on such business;\n(D) a society (including a co-operative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;\n(E) an industrial, commercial, banking or trading undertaking, whether or not, of the Central Government or of any of the State Governments or of a local authority;\n(F) a casual trader;\n(G) a commission agent, broker, factor, a del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of the principal.\n(a) a commission agent, broker, factor, a del credere agent, an auctioneer or any other mercantile agent, by whatever name called; or\n(b) an agent for handling goods or documents of title to goods; or\n(c) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment; or\n(d) a local branch of a firm or company situated outside the State, shall be deemed to be a dealer for the purposes of this Act;\n(j) \"declared goods\" means goods declared under section 14 of the Central Sales Tax Act, 1956 (74 of 1956) to be of special importance in inter-State trade or commerce;\n[(jj) \"digital signature\" means authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of Section 3 of the Information Technology Act, 2000 (Act 21 of 2000).\n(k) \" [Joint Commissioner State Tax] \" means the [Joint Commissioner State Tax] or Additional [Joint Commissioner State Tax] appointed under sub-section (1) of section 10;\n[(ka) \"document\" shall have the meaning assigned to it in Section 29 of the Indian Penal Code, 1860 (45 of 1860);\n(kb) \"electronic form\" shall have the meaning assigned to it in clause (r) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (Act 21 of 2000);\n(kc) \"electronic record\" shall have the meaning assigned to it in Section 29A of the Indian Penal Code, 1860 (45 of 1860);]\n(l) \"goods\" means all kinds of movable property including livestock, computer software, any electronic chip used for the purpose of storing or transmitting data or voice and all materials, commodities and articles (as such or in some other form) but excluding newspapers, electricity, actionable claims, stocks, shares or security.\n(i) attached to or forming part of an immovable property which are agreed to be severed under the contract of sale; or\n(ii) sold or supplied as such or in some other form in the execution of works contract, lease or hire purchase, shall be deemed to be goods within the meaning of this clause;\n(m) \"goods carrier\" means a motor vehicle, vessel, boat, animal and any form of conveyance used for carrying goods;\n(n) \"Government\" means the Government of the State of Bihar;\n(o) \"gross turnover\" means,-\n(i) for the purposes of levy of tax on sales, in respect of sale of goods, aggregate of sale prices received or receivable by a dealer on sales and includes sale of goods made outside the State of Bihar or in the course of inter-State trade or commerce or export but does not include sale price of goods which have borne the incidence of tax on purchases under sections 4 and 5;\n(ii) for the purposes of levy of tax on purchase, aggregate of purchase prices paid or payable by a dealer during any given period in respect of purchase of goods or class or description of goods which are liable to tax under sections 4 and 5; and\n(iii) for the purposes of section 3, the aggregate of the amounts under sub-clauses (i) and (ii) above.\n(p) \"importer\" means a dealer who brings any goods into the State of Bihar or to whom any goods are despatched from any place outside the State of Bihar;\n(q) \"input\" means goods (excluding goods specified in Schedule IV) purchased in the course of business-\n(a) for re-sale;\n(b) for use in manufacture of goods including packing materials;\n(c) for use as capital goods as defined in clause (e);\n(r) \"input tax\" means the amount paid or payable by a registered dealer, by way of tax under this Act, in respect of purchase of any taxable goods;\n(s) \"Inspector\" means an Inspector of Commercial Taxes appointed under sub-section (3) of section 10;\n(t) \"month\" means a calendar month;\n(u) \"notification\" means a notification published in the Official Gazette;\n(v) \"output tax\" means the tax charged or chargeable in respect of sale or supply of goods made by a registered dealer;\n(w) \"place of business\" means any place where a dealer, either usually or for the time being, manufactures, sells or purchases goods or keeps accounts of stocks, manufactures, sales or purchases, execution of works contracts, hire purchase contracts and lease contracts or any other place where business activity takes place and includes-\n(i) the place of business of an agent, in case of a dealer carrying on business through an agent; or\n(ii) any place or building in which a person carrying on a business, keeps any of his books of account, documents, stocks or other things, relating to his business;\n(x) \"prescribed authority\" means the authority prescribed by the rules made under this Act to exercise powers conferred under different provisions and perform such functions as may be conferred by or under this Act;\n(y) \"prescribed\" means prescribed under the rules made under this Act;\n(z) \"purchase price\" means the amount paid or payable by a dealer as a valuable consideration in respect of purchase of goods and includes-\n(i) any amount charged for anything done by the vendor in respect of the goods at the time of, or before, the delivery thereof;\n(ii) transport costs or freight, if any;\n(iii) trade commission, if any, by whatever name called;\n(iv) clearing, forwarding and handling charges, if any;\n(v) insurance charges, if any;\n(vi) taxes or duties under any law for the time being in force (other than tax paid or payable under this Act) by whatever name called, if any; (vii) cost of packing, if any; and (viii) the amount paid or payable by the purchaser by way of non-refundable deposit, whether by way of a separate agreement or not, in connection with or incidental or ancillary to, the said purchase of goods; (za) \"quarter\" means the quarter ending on the 30th June, 30th September, 31st December and 31st March and the expression \"quarterly\" shall be construed accordingly; (zb) \"registered dealer\" means a dealer in possession of a valid certificate of registration granted to him under section 19 or under the provisions of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94; (zc) \"sale\" with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes- (i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (iii) a delivery of goods on hire purchase or any system of payment by instalments; (iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and purchase of those goods by the person to whom such transfer, delivery or supply is made;\n(vii) cost of packing, if any; and\n(viii) the amount paid or payable by the purchaser by way of non-refundable deposit, whether by way of a separate agreement or not, in connection with or incidental or ancillary to, the said purchase of goods;\n(za) \"quarter\" means the quarter ending on the 30th June, 30th September, 31st December and 31st March and the expression \"quarterly\" shall be construed accordingly;\n(zb) \"registered dealer\" means a dealer in possession of a valid certificate of registration granted to him under section 19 or under the provisions of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94;\n(zc) \"sale\" with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes-\n(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;\n(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;\n(iii) a delivery of goods on hire purchase or any system of payment by instalments;\n(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;\n(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;\n(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration,\n[(zd) \"sale price\" means the amount payable to a dealer as valuable consideration for the sale or supply of any goods and includes-\n(i) any amount charged for anything done by the vendor in respect of the goods at the time of, or before, the delivery thereof;\n(ii) transport costs or freight, if any;\n(iii) trade commission, if any, by whatever name called;\n(iv) clearing, forwarding and handling charges, if any;\n(v) insurance charges, if any;\n(vi) taxes or duties levied under any law for the time being in force (other than tax paid or payable under this Act), by whatever name called, if any;\n(vi) cost of packing, if any; and\n(viii) the amount received or receivable by the seller by way of non-refundable deposit, whether by way of a separate agreement or not, in connection with or incidental to or ancillary to, the said sale of goods;\nExplanation I.\nExplanation II.\nExplanation III.\n(a) the retail sale price, in a case where such price is required to be declared on the package thereof under the provisions of the Standard Weights and Measurement Act, 1976 (Act 60 of 1976) or the Rules made thereunder or under any other law for the time being in force, or\n(b) in any other case, the price on which the goods would have been sold in the normal course of business to a consumer at the retail level.\nExplanation I.\nExplanation II.\n(ze) \"tax\" means the tax leviable and payable under this Act;\n(zf) \"taxable goods\" means all goods in respect of which tax is payable under section 14;\n(zg) \"Tribunal\" means the Tribunal constituted under sub-section (1) of section 9;\n(zh) \"works contract\" means any agreement for carrying out for cash or deferred payment or other valuable consideration, the construction, fitting out, improvement or repair of any building, road, bridge or other immovable or movable property;\n(zi) \"year\" means the financial year.\nChapter II\nIncidence of Tax",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Charge of tax.",
            "chapter": null,
            "content": "(a) on all his sales of goods which have been imported by him from any place outside Bihar, with effect from the day on which he effects first sale of such goods; or\n(b) in any other case, from the date on which his gross turnover, during a period not exceeding twelve months, first exceeded such taxable quantum as may be prescribed:\n[3A. Surcharge.\n[3AA. Additional fax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Levy of purchase tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Liability to pay purchase tax on certain purchases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Non-levy of tax in certain cases.",
            "chapter": null,
            "content": "(a) in the course of inter-State trade or commerce;\n(b) outside the State of Bihar;\n(c) in the course of import of goods into, or, export of goods out of, the territory of India.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Exemptions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Burden of proof.",
            "chapter": null,
            "content": "Chapter III\nTribunal and Taxing Authorities",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Tribunal.",
            "chapter": null,
            "content": "(a) who has, for at least ten years, been in the practice of accountancy as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949) or as a registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant; or\n(b) who is or has been an officer of the Indian Audit and Accounts Service not below the rank of Deputy Accountant-General; or\n(c) who is a Government servant, whether serving or retired having experience of at least four years in the administration of accounts or financial management in the State Government or public sector undertaking.\n(b) It shall consist of such Member or Members, as may be specified in the notification, possessing such qualifications as are specified in sub-sections (2) and (3): Provided that if a judicial officer is appointed to such an additional bench, he shall be an officer not below the rank of an Additional District Judge.\n(b) The nature of cases to be disposed of by either of these benches shall be under the discretion of the Chairperson:\n(b) Where an application is heard by a bench consisting of two Members, whether it consists of the Chairperson or not, and the Members are divided in opinion on any point or points, such point or points shall be referred to a bench consisting of all the three Members.\n(b) No Member shall accept any other paid employment outside the duties of his office during the term of his membership of the Tribunal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Taxing Authorities and Inspectors.",
            "chapter": null,
            "content": "(a) [Commissioner State Tax] ;\n(b) [Special Commissioner State Tax] ;\n(c) [Additional Commissioner State Tax] ;\n(d) [Joint Commissioner State Tax] ;\n(e) [Deputy Commissioner State Tax] ;\n(f) [Assistant Commissioner State Tax] ;\n(g) Assistant Commercial Taxes Officer.\n(i) so as to require any authority to pass a particular order or to dispose of a particular case in a particular manner; or\n(ii) so as to interfere with the discretion of the Appellate authorities in a particular case:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Protection of action taken in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Power to issue summons and examine on oath.",
            "chapter": null,
            "content": "(a) to summon and enforce attendance of any person, including any officer of a banking company, and examine him on oath or affirmation;\n(b) to compel the production of documents or accounts and to impound and retain them;\n(c) to issue commissions for the examination of witness.\nChapter IV\nRate of Tax and Point of Levy",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Point or points in series of sales at which sales tax shall be levied.",
            "chapter": null,
            "content": "(b) Where the tax is levied at each point of sale, the tax payable by a dealer at any point shall be the amount arrived at after deducting, the input tax credit specified under section 16 or section 17, from the tax computed at that point of sale.\n(b) Where by a notification published under clause (a), the State Government specifies, in respect of any goods specified in Schedule IV , that the tax shall be levied at the first point of their sale in the State of Bihar by a dealer, subsequent sales of the same goods in the State of Bihar shall not be levied to tax, if the dealer making the subsequent sale produces before the prescribed authority the original copy of the cash memo, or invoice or bill issued to him and files a true and complete declaration in the form and in the manner prescribed.\n(c) Where by a notification published under clause (a), the State Government specifies, in respect of any goods specified in Schedule IV , that the tax shall be levied at more than one point or on all points of sale, the amount of tax paid at each proceeding stage of sale shall be adjusted against the amount of tax payable at each subsequent stage of sale in the manner prescribed.\n(d) The declaration referred to in clause (b) shall be issued by the selling dealer to the purchasing dealer not later than the 30th day of September of the year following the year to which such sales relate.]\n[14. Rate of tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Compounding of tax liability in certain cases.",
            "chapter": null,
            "content": "(a) not charge any tax on the sale of goods specified in Schedule I;\n(b) not charge tax in excess of the rate specified in the notification issued under sub-section (1); and\n(c) not be entitled to issue tax invoices in respect of sales made by them.\n(b) Where a dealer has purchased any goods,-\n(i) from an importer or a manufacturer upon payment of tax on the maximum retail price of such goods; or\n(ii) from another registered dealer where tax on the maximum retail price of such goods was paid in Bihar on an earlier occasion, subsequent sales of the same goods in the State of Bihar shall not be levied to tax, if the dealer making the subsequent sale produces before the prescribed authority the original copy of the cash memo, or invoice or bill issued to him and files a true and complete declaration in the form and in the manner prescribed.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "16",
            "title": "16. Input tax credit.",
            "chapter": null,
            "content": "(a) when a registered dealer purchases any input within the State of Bihar from another registered dealer after paying him the tax as specified under section 14, he shall claim credit of the input tax in the manner prescribed, if the goods are sold within the State or in the course of inter-State trade and commerce;\n(b) when a registered dealer-\n(i) purchases any input within the State from another registered dealer after paying him the tax under section 14, or\n(ii) purchases any input and pays tax on such purchase under section 4 of the Act, and consumes such goods in the manufacture of any goods mentioned in clause (a), (b) and (d) of section 14, he shall claim credit of the said input tax in the manner prescribed, if the goods so manufactured are sold within the State of Bihar or in the course of inter-State trade and commerce;\n(c) when a registered dealer purchases any capital goods within the State from another registered dealer after paying him the tax as specified under section 14, and uses such goods in the manufacture of any goods mentioned in clauses (a), (b) and (d) [sub-section (1) of] of section 14 and sells the manufactured goods within the State of Bihar or in the course of inter-State trade or commerce, or otherwise, he shall claim and be allowed, in such manner as may be prescribed, credit of the amount of input tax;\n(d) when a registered dealer holds in stock, on the 1st day of April, 2005, such goods as have been purchased by him on or after the 1st day of April, 2004 and which have suffered the incidence of tax under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94 and-\n(i) he sells such goods within the State of Bihar or in the course of inter-State trade and commerce, or\n(ii) he consumes such goods in the manufacture of any goods mentioned in clauses (a), (b) and (d) of section 14 and the goods so manufactured are sold within the State of Bihar or in the course of inter-State trade and commerce, he shall claim credit of the input tax in the manner prescribed;\n(e) when a registered dealer purchases any input within the State of Bihar from another such dealer after paying him the tax as specified under section 14 at a rate higher than four per cent. and transfers such goods or goods manufactured from such goods to another dealer outside the State of Bihar, he shall be allowed credit of such tax in excess of four per cent. in the manner as may be prescribed:\n(a) he despatches such goods or the goods manufactured by consuming such goods, to a commission agent registered under this Act or transfers such goods to its branch or head office within the State of Bihar for sale, as the case may be; or\n(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.\n(a) in respect of goods specified in Schedule IV or such other goods as may be prescribed; or\n(b) in respect of inputs purchased by him from another registered dealer or manufactured by him and the right wherein to use is transferred to another dealer; or\n(c) in respect of inputs purchased from a registered dealer permitted to pay tax under the provisions of section 15; or\n(d) in respect of inputs consumed for the manufacture of goods specified in Schedule I; or\n(e) in respect of goods used for self consumption or as gift; or\n[(f) in respect of inputs, to be specified by the State Government in a notification, which have been sold at a price lower than their purchase price in accordance with a price control mechanism effected either by the Central Government or the State Government.]\n(b) If the original tax invoice is lost, input tax credit shall be allowed only on the basis of a duplicate copy of the original tax invoice in the form and manner prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "17",
            "title": "17. Exports to be zero-rated.",
            "chapter": null,
            "content": "(a) on the purchase of the goods sold in the course of export (excluding sale to Domestic Tariff Area) or purchase of goods sold to any dealer in the special economic zone or sale (including sale outside India and Domestic Tariff Area) by an export oriented unit, or\n(b) on the purchase of inputs and capital assets which have been used for the manufacture of goods sold in the course of export (excluding sale to Domestic Tariff Area) or to any dealer in the special economic zone:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "18",
            "title": "18. Rate of tax on packing materials and containers.",
            "chapter": null,
            "content": "Chapter V\nRegistration",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "19",
            "title": "19. Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "20",
            "title": "20. Amendment and cancellation of certificate of registration.",
            "chapter": null,
            "content": "(a) any registered dealer discontinues or entirely transfers his business to other persons; or\n(b) the liability of a registered dealer to pay tax under this Act has ceased,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "21",
            "title": "21. Security.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "22",
            "title": "22. Declared manager.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "23",
            "title": "23. Furnishing of information by dealers.",
            "chapter": null,
            "content": "(a) transfers or otherwise disposes of his business or any part thereof, whether by way of sale or otherwise, or\n(b) acquires any business or part of any business, whether by way of purchase or otherwise, or\n(c) effects any other change in the ownership or constitution of the business, or\n(d) discontinues his business, or shifts his place of business, or\n(e) changes the name, style or nature of his business or effects any change in the class or description of goods dealt in by him, or\n(f) starts a new business or joins another business either singly or jointly with other person or persons, or\n(g) effects any change in the particulars furnished in an application under section 19 or declaration furnished under section 22, or\n(h) applies for or has an application made against him for insolvency or liquidation under any law for the time being in force, or\n(i) makes a reference or has a reference made under the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986),\nChapter VI\nReturns, Assessment, Re-Assessment and Payment of Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "24",
            "title": "24. Returns, payment of tax, interest and penalty.",
            "chapter": null,
            "content": "(a) a dealer, who is not registered under this Act, by a notice served in the manner prescribed by the prescribed authority;\n(b) a registered dealer (other than a dealer permitted under section 15 to pay tax at a fixed rate in lieu of the tax payable by him),\n(a) the 31st day of December of the year following the year to which such return relates in the case of the following classes of dealers:\n(i) a company within the meaning of the Companies Act, 1956, or\n(ii) a person, other than a company, whose accounts are required, under this Act or under any other law, to be audited or where the report of an accountant is required to be furnished under Section 54;\n(b) the 31st day of July of the year following the year to which such return relates, in any other case.]\n(b) Every dealer permitted to pay tax under section 15 shall also deposit the tax, arrived at after applying the rate specified in the notification issued under section 15 to his quarterly turnover, on or before the fifteenth day of the month following the quarter to which it relates and shall enclose the proof of payment in the form and manner prescribed along with the statement required to be furnished under sub-section (4).\n(c) Subject to the provisions of sub-section (10), if any registered dealer submits a revised return under sub-section (7) and if the amount of tax due from such dealer according to the revised return is higher than the amount which was due according to the original return, such revised return shall be accompanied by a receipt showing the payment of extra amount of tax in the manner provided in clause (a).\n(a) in respect of tax payable under sub-section (9), by him in accordance with the return or the quarterly abstract statement or revised return, as the case may be; or\n(b) in respect of the tax payable for the period for which he has failed to furnish returns under sub-section (1) or quarterly abstract statement under sub-section (4), at the rate of one and a-half per cent. per month of the amount due from the date the tax so payable had become due to the date of its payment.\n(i) where the period of default in payment of tax covers a period less than a month, the interest payable on such tax in respect of such period shall be computed proportionately;\n(ii) \"month\" shall mean thirty days.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "25",
            "title": "25. Scrutiny of returns.",
            "chapter": null,
            "content": "(a) all calculations contained therein are arithmetically accurate;\n(b) the output tax, the input tax, the tax payable and interest payable, if any, have been computed correctly and properly;\n(c) the rates of tax have been applied correctly; [* * *]\n(d) evidence, as prescribed, has been furnished with regard to payment of tax and interest payable, if any; [and]\n[(e) the deductions claimed therein are substantiated in the manner and form prescribed under the Act or under any other law for the time being in force.]\n(a) pay, within thirty days, the extra amount of tax along with the interest, if any, payable and furnish the challan evidencing such payment; or\n(b) explain, within thirty days, that the return or returns filed by him do not suffer from any error and all requirements specified in [* * *] of sub-section (1) have been complied with.\n(b) If, pursuant to an order under clause (a), any tax or interest is found to be payable by a dealer, a notice in the form and manner prescribed, shall be served upon the dealer requiring him to pay the tax and interest within the time as may be prescribed.\n(c) Any tax or interest payable under clause (b) shall be deemed to be an arrear of tax within the meaning of section 39.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "26",
            "title": "26. Self-Assessment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "27",
            "title": "27. Assessment of dealer not filing returns.",
            "chapter": null,
            "content": "(a) the returns specified under sub-section (1) or sub-section (3) of section 24; or\n(b) the quarterly abstract statement under sub-section (4) of section 24; or\n(c) the statement under sub-section (2) of section 24,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "28",
            "title": "28. Assessment of tax of dealers evading registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "29",
            "title": "29. Assessment of tax on disputed question.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "30",
            "title": "30. Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "31",
            "title": "31. Assessment or re-assessment of tax of escaped turnover.",
            "chapter": null,
            "content": "(b) The penalty imposed under clause (a) shall be in addition to the amount of tax, which is or may be assessed on the turnover of sale or purchase which escaped assessment.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "32",
            "title": "32. Escaped turnover detected before or at the time of assessment of tax.",
            "chapter": null,
            "content": "(a) has concealed any sales or purchases or any particulars thereof, with a view to reduce the amount of tax payable by him under this Act; or\n[(b) has furnished incorrect statement of his turnover or incorrect particulars of his sales or purchases in the return furnished under sub-section (1) of Section 24 or in the quarterly statement under sub-section (4) of Section 24 of in the annual return under sub-section (3) of Section 24; or]\n(c) has claimed input tax credit in excess of the amount of input tax credit to which he is entitled under this Act,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "33",
            "title": "33. Assessment of tax based on audit objections.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "34",
            "title": "34. Assessment of tax proceedings, etc., not to be invalid on certain grounds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "35",
            "title": "35. Taxable turnover.",
            "chapter": null,
            "content": "(a) the aggregate value of the transactions specified in section 6;\n(b) sale price on account of sales exempted under section 7;\n(c) in the case of works contract, the amount remaining after deducting from the gross value of the contract the amount on account of the following, namely:-\n(i) labour charges for execution of the works contract,\n(ii) amount paid to sub-contractor on account of labour and services,\n(iii) charges for planning, designing and architects fees,\n(iv) charges for obtaining on hire, the machineries and tools used in the execution of the works contract,\n(v) cost of consumables such as water, electricity, fuels, etc., used in execution of the works contract, the property in which is not transferred in the course of execution of a works contract,\n(vi) cost of establishment of the contractor to the extent, it is relatable to supply of labour and services,\n(vii) other similar expenses relatable to supply of labour and services,\n(viii) profit earned by the contractor to the extent it is relatable to the supply of labour and services, and\n(ix) goods or transaction exempted under section 6 or section 7;\n(d) value of goods transferred otherwise than by way of sale;\n(e) the value of goods sold but returned to the dealer within a period of six months from the date of the original sales and in respect of which the selling dealer has issued to the purchasing dealer a credit note specified in section 53;\n(f) sale price at the subsequent stages of sale of such goods as are specified in Schedule IV as being subject to tax at the first point of their sale in the State of Bihar, if necessary evidence as required by sub-section (2) of section 13 are filed along with the return filed by the dealer under subsection (3) of section 24;\n[(g) sale of goods to organizations specified in Schedule V to this Act.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "36",
            "title": "36. Tax payable by a dealer.",
            "chapter": null,
            "content": "T = A-B\nWhere-\nT means the tax payable by the dealer,\nA means the output tax under this Act, and\nB means the total amount of input tax credit allowable to the dealer under section 16 or section 17.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "37",
            "title": "37. Time limit for completion of proceeding of assessment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "38",
            "title": "38. Exclusion of time in assessment tax proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "39",
            "title": "39. Payment and recovery of tax.",
            "chapter": null,
            "content": "(i) tax estimated in advance under sub-section (7) of section 3, or\n(ii) tax due according to the returns filed by the dealer where full payment of such amount has not been made, or\n(iii) tax assessed or re-assessed under section 26 or section 27 or section 28 or section 29 or section 30 or section 31 or section 32 or section 33 or in pursuance of or as a result of an order on appeal, revision or review, less the sum, if any, already paid by the dealer, or\n(iv) interest chargeable or penalty imposed, if any, under any of the provisions of this Act, shall be paid by the dealer or the person concerned into a Government Treasury or a bank authorised in this behalf by the State Government, or in such other manner as may be prescribed and by such date as may be specified in a notice issued by the prescribed authority for this purpose and the date to be specified shall, ordinarily, not be less than thirty days from the date of service of such notice:\n(i) wrongly claimed either the whole or part of his turnover as not taxable and, has consequently, paid lesser amount of tax than payable by him; or\n(ii) wrongly declared his turnover or any particulars thereof and thereby has reduced the amount of tax payable under this Act; or\n(iii) wrongly claimed input tax credit in excess of what he is entitled to under this Act, the dealer shall pay, in addition to the amount of tax assessed under any proceeding as aforesaid, simple interest at the rate of one and a half per cent. for each calendar month or part thereof on the difference of the amount previously admitted and tax finally assessed from the date, the tax would have been payable had the dealer not committed any of the acts mentioned in clause (i) or clause (ii) or clause (iii):",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "40",
            "title": "40. Advance recovery of tax on sales and supplies to Governments and other persons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "41",
            "title": "41. Advance recovery of tax from works contractors.",
            "chapter": null,
            "content": "(a) the payment or any part thereof does not relate to any transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;\n(b) the dealer produces a certificate issued by the Deputy Commissioner, Commercial Taxes or the Assistant Commissioner, Commercial Taxes or the [Assistant Commissioner State Tax] , in-charge of the concerned Circle to the effect that the payment or any part thereof relates to such transfer of property in goods (whether as goods or in some other form) on which he has no further liability to pay tax in terms of the provisions of section 15 of the Central Sales Tax Act, 1956 (74 of 1956);\n(c) the dealer produces a certificate issued by the Deputy Commissioner, Commercial Taxes or the Assistant Commissioner, Commercial Taxes or the [Assistant Commissioner State Tax] , in charge of the concerned Circle to the effect that the payment or any part thereof relates to such transfer of property in goods (whether as goods or in some other form) on which he has no liability to pay tax in terms of the provisions of section 6.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "42",
            "title": "42. Production of tax clearance certificate.",
            "chapter": null,
            "content": "(i) the State Government; or\n(ii) the Central Government; or\n(iii) a company, corporation, board, authority, undertaking or any other body which is owned, financed or controlled either wholly or partly by the State Government or the Central Government, any contract involving sale or supply of goods and no person shall be granted any licence to carry on any trade or commerce unless he produces to the State Government or the Central Government or the company, corporation, board, authority, undertaking or any other body which is owned, financed or controlled either wholly or partly by the State Government or the Central Government, a tax clearance certificate, granted by the prescribed authority in the form and manner prescribed, to the effect that the prescribed authority has no objection to the awarding of such contract or the granting of such licence to the person concerned:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "43",
            "title": "43. Restriction on collection of tax by dealers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "44",
            "title": "44. Forfeiture of tax collected in violation of this Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "45",
            "title": "45. Rounding off of tax liability.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "46",
            "title": "46. Recovery of tax as arreears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "47",
            "title": "47. Special mode of recovery of tax and other liabilities under this Act.",
            "chapter": null,
            "content": "(a) any person from whom any money is due or may become due to a dealer who has failed to comply with a notice of demand served under section 39; or\n(b) any person who holds or may subsequently hold any money for or on account of such dealer,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "48",
            "title": "48. Liability of surety.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "49",
            "title": "49. Transfers to defraud revenue void.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "50",
            "title": "50. Period of limitation for recovery of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "51",
            "title": "51. Tax to be first charge on property.",
            "chapter": null,
            "content": "Chapter VII\nBooks of Account and Furnishing of Information",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "52",
            "title": "52. Maintenance of accounts.",
            "chapter": null,
            "content": "(a) keep in such manner as may be prescribed a true and complete account in respect of all goods produced, raised, manufactured, processed, bought, sold or delivered or transferred to or by him;\n(b) maintain in such manner as may be prescribed correct and complete accounts of despatches and arrivals of goods as also of stock of goods manufactured or transferred.\n(a) a manufacturing, trading and profit and loss account and a balance sheet, in the case of a manufacturer; and\n(b) such accounts as may be prescribed, in any other case:\n(i) of the state of affairs of the dealer or the person as at the end of the financial year, in the case of the balance sheet; and\n(ii) of the working results of the dealer or the person for the financial year, in the case of the manufacturing, trading and profit and loss account.\n(a) issue a challan in respect of all transfers of goods from his place of business otherwise than as a result of sale, in such form as may be prescribed; and\n(b) preserve all invoices for a period of not less than six years from the end of the year to which they relate, or for a period of two years after the completion of assessment, appeal or revision for the year, whichever is later.\n(a) maintain accounts showing his purchases and sales during the year and such other accounts, as may be prescribed; and\n(b) draw up, at the end of each financial year, in the manner as may be prescribed, a trading and profit and loss account.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "53",
            "title": "53. Issue of tax invoice and debit and credit notes.",
            "chapter": null,
            "content": "(a) by a dealer permitted to pay tax under section 15; or\n(b) for the sale in the course of inter-State trade or commerce or export by a dealer,\n(a) the words \"Tax Invoice\" in a prominent place;\n(b) the name, address and tax payer identification number of the selling registered dealer;\n(c) the name, address and tax payer identification number of the purchaser;\n(d) an individual pre-printed serialised number and the date on which the tax invoice is issued;\n(e) description, quantity, volume and value of goods sold and the amount of tax charged thereon indicated separately;\n(f) the signature of the selling dealer or his manager, agent or servant duly authorised by him; and\n(g) the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer.\n(a) the words \"Retail Invoice\" or \"Cash Memorandum\" or \"Bill\" in a prominent place;\n[(b) the name and complete address of the selling dealer;\n(bb) the Taxpayer Identification Number of the selling dealer if registered;\n(bc) nature of purchaser (whether consumer or a dealer not registered under the Act);\n(bd) name and address of the purchaser in case of sale to a dealer;]\n(c) in case the sale is in the course of inter-State trade or commerce, the name, registration number and address of the purchasing dealer and type of any form, under the Central Sales Tax Act, 1956 (74 of 1956), if any, against which the sale has been made;\n(d) an individual pre-printed serialised number and the date on which the retail invoice is issued;\n(e) description, quantity, volume and value of goods sold and amount of tax charged thereon indicated separately; and\n(f) the signature of the selling dealer or his servant, manager or agent, duly authorised by him.\n(a) the amount shown as tax in that tax invoice exceeds the tax payable in respect of the sale, the dealer shall provide the purchaser with a credit note, containing such particulars as may be prescribed; or\n(b) the tax payable in respect of the sale exceeds the amount shown as tax on the tax invoice, the dealer shall provide the purchaser with a debit note, containing such particulars as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "54",
            "title": "54. Accounts to be audited in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "55",
            "title": "55. Furnishing of information by Government departments, banks, financial institutions clearing and forwarding agents and owners of warehouses, godowns and others.",
            "chapter": null,
            "content": "(b) every clearing, forwarding or booking agent or dalal as defined in clause (a) of the Explanation to section 59 or a person engaged in the business of transporting goods,\n[(c) if any person referred to in sub-section (a) contravenes the provisions of this section, the prescribed authority shall, after giving the person an opportunity of being heard, direct him to pay by way of penalty a sum equivalent to one thousand rupees.]\nChapter VIII\nInspections, Search and Seizure",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "56",
            "title": "56. Production of books of account, inspection, search and seizure.",
            "chapter": null,
            "content": "(a) a dealer, with an intention to reduce his tax liability under the Act, has suppressed any financial transaction, element of value addition implicit in the transaction or the stock of goods produced, raised, processed, manufactured, bought, sold or delivered by such dealer or has claimed input tax credit in excess of his entitlement; or\n(b) any clearing or forwarding agent or a person engaged in the business of transporting goods or owner of a warehouse or a godown is keeping or has kept his accounts in such a manner as is likely to cause evasion of tax payable under this Act,\n(b) The authority referred to in clause (a) shall, in a case where the dealer or the person in-charge of goods as mentioned in clause (a) fails to produce any evidence or fails to satisfy the said authority regarding the proper accounting of goods, impose a penalty, after allowing an opportunity of hearing in the prescribed manner to the dealer or such person, which shall be equal to three times the amount of tax calculated on the value of such goods and the goods shall be released as soon as the penalty is paid.\n(c) If the dealer or the person in-charge of the goods mentioned in clause (a) requests for time for production of necessary documents in support of proper accounting, the authority referred to in clause (a) shall release the goods on the condition that the dealer or such person deposits a security equivalent to three times the amount of tax calculated on the value of the goods, either in the form of cash, to be deposited in the Government Treasury, or in the form of bank guarantee acceptable to the authority.\n(d) If the goods seized under clause (a) are not claimed by any person, the authority referred to in the said clause shall arrange for the safe custody of goods.\n(e) In case the penalty imposed under clause (b) is not paid or the goods remain unclaimed for a period of thirty days or more from the date of seizure, the goods so seized shall be sold by auction in the prescribed manner and the sale proceeds shall be appropriated towards the amount of penalty imposed under clause (b); and the balance of the sale-proceeds, if any, shall be deposited in the Government Treasury and shall be refunded to the lawful claimant in the prescribed manner:\n(f) In case where the goods have been released on the deposit of a security as mentioned in clause (c) and evidence regarding proper accounting of goods, to the satisfaction of the authority referred to in clause (a) is not produced within thirty days from the date on which the security is deposited, the amount of security shall stand forfeited to the State Government:\n(b) The powers conferred under sub-sections (3) and (4) shall also include the power to seal any box or receptacle, godown or building where any accounts, registers or other documents or goods may be kept or are reasonably suspected to be kept.\n(i) in the case of a dealer, mean that the goods have either not been entered in the books of account or they have been classified in a manner which is likely to lead to evasion of tax payable under this Act; or\n(ii) in the case of the owner of a warehouse, or a clearing, booking or forwarding agent, or a person engaged in the business of transporting goods, mean properly entered in such registers and accounts as may be prescribed under sub-section (2) of section 59.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "57",
            "title": "57. Cross checking or verification of transactions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "58",
            "title": "58. Survey.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "59",
            "title": "59. Control on clearing, forwarding or booking agent and any person transporting goods.",
            "chapter": null,
            "content": "(a) \" dalal \" shall include a person who renders his services for booking of, or taking delivery of, consignment of goods at a railway station, booking agency, goods transport company office, or any place of loading or unloading of goods or contrives, makes and concludes bargains and contracts for or on behalf of any dealer for a fee, reward, commission, remuneration or other valuable consideration or otherwise;\n(b) \"person transporting goods\" shall, besides the owner, include the manager, agent, driver or employee of the owner, or person in-charge of a place of loading or unloading of goods other than a rail-head, or a post office, or of a goods carrier carrying such goods, or a person who accepts consignments of such goods for despatch to other places or gives delivery of any consignment of such goods to the consignee.\nChapter IX\nCheck-Posts and Restrictions on Movement",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "60",
            "title": "60. Establishment of check-posts.",
            "chapter": null,
            "content": "(b) The provisions of section 56 shall, mutatis mutandis , apply in matters relating to such seizure, penalty, security, release and confiscation of goods.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "61",
            "title": "61. Restriction on movement of goods.",
            "chapter": null,
            "content": "(a) from any place outside the State of Bihar to any place inside the State of Bihar, or\n(b) from any place inside the State of Bihar to any place outside the State of Bihar, or\n(c) from any place within the State of Bihar to any other such place,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "62",
            "title": "62. Transportation of goods through State of Bihar.",
            "chapter": null,
            "content": "Chapter X\nLiabilities of Representative Character",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "63",
            "title": "63. Liability to pay tax in case of transfer of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "64",
            "title": "64. Tax payable by deceased dealer shall be paid by his representative.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "65",
            "title": "65. Tax-liability of guardian and trustee, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "66",
            "title": "66. Tax-liability of court of wards.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "67",
            "title": "67. Liability in case of dissolution of firm, etc.",
            "chapter": null,
            "content": "(a) the tax, interest and penalty payable under this Act by such family, firm or association of persons for the period up to the date of such partition, dissolution or disruption may be assessed as if no partition, dissolution or disruption had taken place and all the provisions of this Act shall apply accordingly; and\n(b) every person who was at the time of such partition, dissolution or disruption a member or partner of a Hindu undivided family, firm or association of persons shall, notwithstanding such partition, dissolution or disruption, be liable severally and jointly for the payment of tax, interest including penalty, if any, payable under this Act, by such family, firm or association of persons, whether dues of tax, interest or penalty is for the period prior to or after such partition, dissolution or disruption.\nChapter XI\nRefunds and Adjustments",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "68",
            "title": "68. Refunds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "69",
            "title": "69. Provisional refunds.",
            "chapter": null,
            "content": "(b) Upon the said refund being final, the security, if any, furnished under sub-section (2) shall be returned to the said dealer.\n(c) If any amount in excess of the amount refunded under sub-section (1) is found to be payable by the said dealer in respect of the period for which he had claimed and was allowed such provisional refund, such excess shall be recovered as arrears of tax from the dealer and he shall be liable to pay simple interest on such excess amount at the rate of one and half per cent. per month or part thereof from the date of grant of provisional refund till the date of the payment of such excess amount.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "70",
            "title": "70. Interest on delayed refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "71",
            "title": "71. Power to withhold refund in certain cases.",
            "chapter": null,
            "content": "Chapter XII\nAppeal, Revision and Review",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "72",
            "title": "72. Appeal to Deputy Commissioner and Joint Commissioner.",
            "chapter": null,
            "content": "(a) (i) confirm, annul, reduce, enhance or otherwise modify such order; or\n(ii) set aside the order directing the authority below to make fresh order after further enquiry on specific points as directed; and\n(b) in other cases, pass such order as it may, for reasons to be recorded in writing, deem fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "73",
            "title": "73. Appeal to Tribunal.",
            "chapter": null,
            "content": "[73A. Miscellaneous revision.\n(4) by the Joint Commissioner (Administration), if the said order has been passed by an authority not above the rank of Deputy Commissioner;\n(5) by the Commissioner, if the said order has been passed by an authority not above the rank of Joint Commissioner;\n(6) by the Tribunal, if the said order has been passed by the Commissioner.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "74",
            "title": "74. Revisionary powers of Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "75",
            "title": "75. Additional evidence in appeal or revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "76",
            "title": "76. Review.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "77",
            "title": "77. Determination of disputed questions.",
            "chapter": null,
            "content": "(a) any person, society, club or association or any firm or any branch or department of any firm, is a dealer, or\n(b) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or\n(c) any transaction is a sale or a purchase, or where it is a sale or a purchase the sale price or the purchase price, as the case may be, thereof, or\n(d) any particular person or dealer is required to be registered, or\n(e) in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or\n(f) input tax credit can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such input tax credit can be claimed, or\n(g) the order passed under sub-section (2) of section 25 is just and proper, or\n(h) any other question involving interpretation of any provisions of this Act,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "78",
            "title": "78. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "79",
            "title": "79. Appeal before High Court.",
            "chapter": null,
            "content": "(i) under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, on or after the date of commencement of this Act; or\n(ii) under this Act,\n(b) The High Court may determine any issue which-\n(i) has not been determined by the Tribunal, or\n(ii) has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "80",
            "title": "80. Case before High Court to be heard by not less than two Judges.",
            "chapter": null,
            "content": "Chapter XIII\nOffences and Penalties",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "81",
            "title": "81. Offences and penalties.",
            "chapter": null,
            "content": "(a) carries on business as a dealer without being registered in wilful contravention of section 19, or\n(b) fails without sufficient cause to furnish any information required by section 23, or\n(c) fails, without sufficient cause, when directed so to do under section 59, to keep any accounts or record in accordance with the directions, or\n(d) fails, without sufficient cause, to furnish any return as required by section 24 by the date and in the manner prescribed,\n(a) knowingly keeps false account of the value of the goods bought or sold by him in contravention of sub-section (1) of section 52 or section 53, or\n(b) wilfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest,\n(a) not being a registered dealer under section 19, falsely represents that he is or was a registered dealer at the time when he sells or buys goods; or\n(b) knowingly furnishes a false return; or\n(c) knowingly produces before the prescribed authority, false bill, tax invoice, cash-memorandum, voucher, declaration, certificate or other document for any of the purposes of this Act; or\n(d) issues to any person a certificate or declaration under this Act or the rules framed or notifications issued thereunder, a bill, cash memorandum, tax invoice, voucher or other document which he knows or has reason to believe to be false; or\n(e) obstructs any officer making inspection or search or seizure under section 56 or section 61 or section 62,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "82",
            "title": "82. Cognizance of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "83",
            "title": "83. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "84",
            "title": "84. Offences by companies and others.",
            "chapter": null,
            "content": "(a) \"company\" means a company incorporated under the Companies Act, 1956 (1 of 1956), and includes a body corporate, a firm or other association of individuals;\n(b) \"director\" in relation to a firm means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "85",
            "title": "85. Compounding of offences.",
            "chapter": null,
            "content": "Chapter XIV\nBureau of Investigation",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "86",
            "title": "86. Bureau of Investigation.",
            "chapter": null,
            "content": "(b) The Commissioner may, by an order published in the Official Gazette, authorise an officer of the Bureau of Investigation to exercise the powers of an authority appointed under section 10 in respect of such matters as may be specified in the order.\nChapter XV\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "87",
            "title": "87. Appearance before taxing authorities.",
            "chapter": null,
            "content": "(a) a person authorised in the prescribed manner by him in this behalf, being his relative or person in his regular and whole time employment,\n(b) a sales tax practitioner who possesses the prescribed qualifications; or\n(c) a legal practitioner, or\n(d) subject to such conditions as may be prescribed, a chartered accountant, or company secretary, or cost accountant.\n(a) \"chartered accountant\" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;\n(b) \"company secretary\" means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 (56 of 1980) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;\n(c) \"cost accountant\" means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;\n(d) \"legal practitioner\" means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "88",
            "title": "88. Change of an incumbent of an office.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "89",
            "title": "89. Bar to certain proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "90",
            "title": "90. Disclosure of information by public servant.",
            "chapter": null,
            "content": "(a) for the purposes of a prosecution under the Indian Penal Code, 1860 (45 of 1860) in respect of any statement, return, accounts, registers, documents or evidence, or any part thereof; or\n(b) for the purposes of a prosecution under this Act; or\n(c) for regulating any inquiry under the Public Servant (Inquiries) Act, 1850 (37 of 1850), into the conduct or behaviour of any authority or Inspector appointed under section 10 or an officer of the Bureau of Investigation constituted under section 86 or into the behaviour of any other officer appointed to conduct such inquiry; or\n(d) in connection with the trial of a suit in a civil court to which the State of Bihar is a party and which relates to any matter arising out of any proceeding under this Act; or\n(e) for the purposes of enabling an officer of the Central Government or of any State Government to levy or recover any tax or duty imposed by it; or\n(f) to any officer of the State Government where it is necessary to make such disclosure for the purposes of this Act; or\n(g) to any officer of the Central Government or of the State Government for the purpose of enabling such officer to perform his executive functions relating to the affairs of the Union or the State.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "91",
            "title": "91. Agreements to defeat intention and application of this Act to be void.",
            "chapter": null,
            "content": "(i) \"arrangement\" includes any contract, agreement, plan or understanding whether enforceable in law or not, and all steps and transactions by which the arrangement is sought to be carried into effect;\n(ii) \"tax advantage\" includes,-\n(a) any reduction in the liability of any dealer to pay tax,\n(b) any increase in the entitlement of any dealer to claim input tax credit or refund,\n(c) any reduction in the sale price or purchase price receivable or payable by any dealer.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "92",
            "title": "92. Write off of dues.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "93",
            "title": "93. Power to make rules.",
            "chapter": null,
            "content": "(a) the manner in which the advance tax may be collected under sub-section (7) of section 3;\n(b) constitution of the Tribunal under sub-section (1) of section 9;\n(c) the terms and conditions of service of the Chairperson or any other Government servant appointed as a member of the Tribunal under sub-section (7) of section 9;\n(d) the areas and functions of inspectors under sub-section (3) of section 10;\n(e) the form and manner in which the true and complete declaration referred to in clause (a) of sub-section (2) of section 13 shall be filed;\n(f) the conditions and restrictions subject to which the registered dealers may be permitted to pay an amount under sub-section (1) of section 15;\n(g) the conditions and restrictions subject to which an input tax credit shall be claimed under sub-section (1) section 16;\n(h) the manner and the period within which the input tax credit in respect of capital goods shall be allowed under clauses (a), (b), (c), (d) and (e) of sub-section (1) of section 16;\n(i) the manner in which the input tax credit on the sale or supply of goods shall be claimed by the registered dealer selling the goods or using them in the execution of sub-contract under sub-section (2) of section 16;\n(j) the other goods on which input tax credit shall not be claimed or allowed under clause (a) of sub-section (3) of section 16;\n(k) the particulars of sale in the original copy of the tax invoice and the form and manner of the duplicate copy of the original tax invoice under sub-section (5) of section 16;\n(l) the manner in which input tax credit on goods and the manner and extent in which the input tax on account of capital assets shall be allowed under sub-section (1) of section 17;\n(m) the restrictions and conditions subject to which and the time and manner in which the organisations specified in the Schedule V to this Act may apply for refund of tax paid on goods purchased under sub-section (2) of section 17;\n(n) the manner of application for and the grant of certificate of registration under sub-section (2) of section 19;\n(o) the manner in which the certificate of registration shall be surrendered and the manner in which the certificate of registration shall be cancelled under sub-section (2) of section 20;\n[(oa) The manner in which the certificate of registration shall be cancelled under sub-section (3) of Section 20;]\n(p) the security and the manner in which such security shall be furnished under section 21;\n(q) the manner in which the declaration shall be furnished and the particulars of the person under sub-section (1) of section 22;\n(r) the form and manner in which the returns or statements or notice, as the case may be, under sub-sections (1), (2), (3), (4) and (7) of section 24 shall be furnished;\n(s) the manner in which the opportunity of being heard is to be provided under sub-section (8) of section 24;\n(t) the manner of depositing tax and the form and manner of enclosing the proof of payment of such tax under sub-section (9) of section 24;\n(u) the time and manner of scrutiny of return under sub-section (1) of section 25;\n(v) the form of notice to the concerned dealer under sub-section (2) of section 25;\n(w) the form and manner of serving a notice and the time within which the dealer is required to pay the tax and interest under clause (b) of sub-section (3) of section 25;\n(x) the manner of conducting an audit of the business of a dealer under sub-section (3) of section 26;\n(y) making of provisional or final assessment of turnover of sale or purchase of goods under sub-section (1) of section 30;\n(z) the form and manner of notice and the manner of assessment or re-assessment under sub-section (1) of section 31;\n(za) the manner in which the opportunity of being heard is to be provided under sub-section (1) of section 32;\n(zb) the manner in which the amount of tax may be provisionally quantified under sub-section (2) of section 32;\n(zc) the manner in which the re-assessment may be made under section 33;\n(zd) the other evidence to prove and the form and manner of declaration required to be furnished under sub-section (2) of section 35;\n(ze) such other manner of payment of tax and the manner of payment of tax, interest due or the penalty by instalments under sub-section (2) of section 39;\n(zf) the manner of payment of penalty under sub-section (5) of section 39;\n(zg) the conditions and restrictions subject to which the deduction of tax may be made under sub-section (1) of section 40;\n(zh) the manner of payment of amount into the Government Treasury under sub-section (3) of section 40;\n(zi) the conditions subject to which no deduction of tax shall be made under sub-section (1) of section 41;\n(zj) the manner in which tax referred to in sub-section (1) of section 41 shall be deducted under sub-section (4) of section 41;\n(zk) the form and manner of certificate by the person making deduction under sub-section (5) of section 41;\n(zl) the form and manner of granting tax clearance certificate under section 42;\n(zm) the manner in which the opportunity of being heard is to be provided under sub-section (3) of section 43;\n(zn) the form of notice by the prescribed authority under sub-section (2) of section 44;\n(zo) the manner of publication of notice and the details therefor under sub-section (4) of section 44;\n(zp) the form of application in which the person may claim the refund under sub-section (5) of section 44;\n(zq) the manner of keeping a true and complete accounts under sub-section (1) of section 52;\n(zr) the dealers or persons and the manner of drawing up the manufacturing, trading and profit and loss account and a balance-sheet and other accounts under sub-section (2) of section 52;\n(zs) the form of challan to be issued by every dealer or a person under sub-section (3) of section 52;\n(zt) the accounts and the manner in which the trading and profit and loss account shall be drawn up under sub-section (4) of section 52;\n(zu) the value of goods exceeding which the retail invoice is required to be issued by the dealer under sub-section (4) of section 53;\n(zv) the period for which invoices under sub-section (7) of section 53 may be required to be preserved;\n(zw) the conditions and restrictions subject to which a copy of the original tax invoice may be provided by the selling dealer under sub-section (8) of section 53;\n(zx) the particulars of the credit note and the debit note under sub-section (9) of section 53;\n(zy) the other period for which the tax invoices and retail invoices are required to be preserved under sub-section (10) of section 53;\n(zz) the form of audit report and the particulars thereof under sub-section (2) of section 54;\n(zza) the manner of authorisation to inspect all places of business under sub-section (2) of section 56;\n(zzb) the manner of seizure of accounts, registers or documents under sub-section (3) of section 56;\n(zzc) the manner of seizure of goods under clause (a) of sub-section (4) of section 56;\n(zzd) the manner in which the opportunity of being heard is to be provided under clause (b) of sub-section (4) of section 56;\n(zze) the manner of auction of goods and the manner in which the sale proceeds shall be refunded under clause (e) of sub-section (4) of section 56;\n(zzf) the manner of release of security under clause (f) of sub-section (4) of section 56;\n(zzg) the manner and form of notice by the prescribed authority under sub-section (2) of section 57;\n(zzh) the form of notice by the prescribed authority under sub-sections (2) and (3) of section 58;\n(zzi) the time and manner of furnishing information under sub-section (1) of section 59;\n(zzj) the accounts, registers and documents required to be maintained under sub-section (2) of section 59;\n(zzk) the manner of erecting check posts and barriers under sub-section (1) of section 60;\n(zzl) the form and manner of furnishing declaration and the conditions subject to which such declaration shall be furnished under sub-section (2) of section 60;\n(zzm) the manner of intercepting, detaining and searching any goods carrier under sub-section (3) of section 60;\n(zzn) the form of declaration required by a person transporting goods under sub-section (1) of section 61;\n(zzo) the manner of obtaining transit permission under sub-section (1) of section 62;\n(zzp) the manner of refund to a person who paid in excess of the amount due under sub-section (1) of section 68;\n(zzq) the manner of claiming or receiving the refund under sub-section (2) of section 68;\n(zzr) the form of application for grant of provisional refund under sub-section (1) of section 69;\n(zzs) the security to be furnished by the dealer under sub-section (2) of section 69;\n(zzt) the form and manner of filing an appeal under section 72;\n(zzu) the conditions subject to which the offences punishable under this Act may be investigated under sub-section (1) of section 83;\n(zzv) the manner of authorisation and the conditions subject to which an accountant, company secretary or sales tax practitioner may appear before taxing authorities under section 87;\n(zzw) declaration by the State Government relating to any dues as unrecoverable under section 92;\n(zzx) the manner of imposition of penalty for breach of any rules made under this section;\n(zzy) the manner and time in which, the particulars of, and the authority to whom, goods held in stock is to be declared under section 95;\n(zzz) the manner of claiming input tax credit under sub-sections (1) and (2) of section 96;\n(zzza) the manner and extent of deferment of tax liability under sub-section (3) of section 96;\n(zzzb) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, or may be, made by rules.\n(a) no suit or other proceedings shall be instituted, maintained or continued in any court, tribunal or other authority for the refund of any amount received or realized by way of any tax, interest or penalty;\n(b) no court, tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realized by way of such tax, interest or penalty.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "94",
            "title": "94. Repeal and savings.",
            "chapter": null,
            "content": "(a) any legal proceeding or remedy whether initiated or availed of before or after this repeal, in respect of any such right, title, obligation or liability;\n(b) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Act except the right or privilege accrued under the repealed Act or the rules framed or notifications issued thereunder, to industries, granted under any industrial policy or industrial policy resolution of the State Government; or\n(c) the levy, assessment or recovery of any tax or the imposition or recovery of any penalty, in respect of such period,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "95",
            "title": "95. Declaration of stock of goods held on 1st April, 2005.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "96",
            "title": "96. Transitory provisions.",
            "chapter": null,
            "content": "(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;\n(b) any dealer has been granted the facility of exemption from payment of tax under clause (b) of sub-section (3) of section 7 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 opt for deferment of his tax liability under this Act, in the manner and to the extent prescribed.\n(a) the tax has been collected under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, but the same has not been deposited before the date of commencement of this Act, the tax so collected by any person under the said Act shall be deposited in accordance with the provisions of the aforesaid Act and the rules made thereunder, as if this Act has not come into force and the said Act had not been repealed;\n(b) a return or statement is required to be filed under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, but the same had not been filed before the commencement of this Act, such return or statement, as the case may be, shall be filed in accordance with the provisions of the aforesaid Act and by the person liable to file such return or statement;\n(c) a return has been filed, under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, by any dealer for any year and no assessment in respect of that year has been made before the commencement of this Act, [subject to the provisions of the second proviso to sub-section (2) of Section 94] the proceedings for the assessment of that dealer for that year shall be made or be continued as if this Act had not come into force and the said Act had not been repealed and such assessment shall be made by the prescribed authority under this Act;\n(d) a person has been aggrieved by any decision made or order passed under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, and he has not filed any appeal or an application for review or revision, such person may file an appeal or make an application for revision or review, as the case may be, in accordance with the provision of the said Act and the rules made thereunder to the prescribed authority for disposing of such appeal or application;\n(e) any liability of any dealer to pay tax, under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, had been affected, and such person was entitled to make a reference before the High Court under section 48 of the said Act, before the date of commencement of this Act, such person may, draw up, within two months of the date of commencement of this Act, a reference (if not already made such reference) and refer it to the High Court in accordance with the provisions of said section 48, as if the aforesaid Act had not been repealed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "97",
            "title": "97. Construction of references in any repealed law to officers, authorities, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        },
        {
            "number": "98",
            "title": "98. Removal of difficulty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 96
        },
        {
            "number": "99",
            "title": "99. Laying of notifications on the table of the State Legislature.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 97
        },
        {
            "number": "100",
            "title": "100. Validation of Bihar Value Added Tax Ordinance, 2005.",
            "chapter": null,
            "content": "Schedule I\n( See section 7)\nSerial Number\nGoods\n1\nCoarse grains.\n2\nFresh vegetables and fresh fruits.\n3\nFresh meat, fresh fish and livestock.\n4\nUnprocessed and unbranded salt.\n5\nFresh milk and pasteurized milk.\n6\nFresh eggs.\n7\nUnpacked plain water.\n8\nBooks, periodicals and journals.\n9\nUnbranded bread.\n10\nHandlooms excluding handloom products.\n11\nBetel leaves.\n12\nCondoms an contraceptives.\n13\nCurd, lassi and butter milk.\n14\nElectrical energy.\n15\nGlass bangles.\n16\nKumkum and bindi.\n17\nAids and implements used by handicapped persons.\n18\nPoultry feed and aquatic feed.\n19\nGreen garlic and green ginger.\n20\nFirewood.\n21\nAgricultural implements exclusively worked by human or animal\n\t\t\t\t\tpower such as rahat, water lift, ploughs and parts thereof,\n\t\t\t\t\tspades (kudali), hoes, phavras, harrows, sickles, khurpies,\n\t\t\t\t\tkaring, kundi, mowers, cultivators, ridgers, land levellers,\n\t\t\t\t\taxe, gandasa, shears, yokes, hand dusters.\n22\nRaw silk.\n23\nIndigenous hand-made musical instruments.\n24\nRaw wool.\n25\nFresh flowers.\n26\nSaplings.\n27\nCotton yarn in hank.\n28\nCart driven by animals.\n29\nRakhi.\n30\nSacred thread, commonly known as yagyopawit.\n31\nIdols made of clay.\n32\nClay lamps.\n33\nBangles made of shell, plastic, lac or glass.\n34\nKites.\n35\nTakhti.\n36\nPoha, murmura, laktho, lai and mukundana.\n37\nSattu.\n38\nGoods mentioned in clauses (iia), (vii), (viii), (ix) and (x)\n\t\t\t\t\tof section 14 of the Central Sales Tax Act, 1956 (74 of 1956).\nSchedule II\n( See section 14)\nSerial Number\nGoods\n1\nGold, silver and other precious metals.\n2\nArticles of gold, silver and precious metals including\n\t\t\t\t\tjewellery made of gold, silver and precious metals.\n3\nPrecious stones.\nSchedule III\n( See section 14)\nSerial Number\nGoods\nPart I\nPart I\n1\nAcids.\n2\nAgarbatti.\n3\nAll kinds of bricks including refractory bricks and asphaltic\n\t\t\t\t\troofing.\n4\nAll types of yarn except cotton hank yarn.\n5\nAluminium conductor steel reinforced.\n6\nAluminium utensils.\n7\nAluminium, aluminium alloys, their products (including\n\t\t\t\t\textrusions) not elsewhere mentioned in this Schedule or in any\n\t\t\t\t\tother Schedule.\n8\nArticle made of rolled gold and imitation gold.\n9\nArtificial silk yarn, polyster fibre yarn, and staple fibre\n\t\t\t\t\tyarn.\n10\nBagasse.\n11\nBasic chromium sulphate, sodium bi-chromate, bleach liquid.\n12\nBeedi leaves.\n13\nBicycles, tricycles and their spare parts.\n14\nBone meal.\n15\nBran oil.\n16\nBranded bread.\n17\nCastor oil.\n18\nCharcoal.\n19\nChemical fertilizers, pesticides, weedicides and insecticides\n\t\t\t\t\texcluding mosquito repellants.\n20\nChemicals including caustic soda, caustic potash, soda ash,\n\t\t\t\t\tbleaching powder, sodium bicarbonate, sodium hydrosulphite,\n\t\t\t\t\tsulphate of alumina, sodium nitrate, sodium acetate, sodium\n\t\t\t\t\tsulphate, acid slurry, tri-sodium phosphate, sodium tripoly\n\t\t\t\t\tphosphate, sodium silicate, sodium metasilicate, carboxy methyl\n\t\t\t\t\tcellulose, sodium sulphide, acetic acid, sodium bisulphite,\n\t\t\t\t\toxalic acid, sodium thiosulphate, sodium sulphite, sodium\n\t\t\t\t\talginate, benzene, citric acid, diethylene glycol, sodium\n\t\t\t\t\tnitrite, hydrogen peroxide, acetaldehyde, pentaerythritol,\n\t\t\t\t\tsodium alpha olefin sulphonate, sodium formate, chemical\n\t\t\t\t\tcomponents and mixtures and all other chemicals not specified\n\t\t\t\t\telsewhere in this Schedule or in any other Schedule.\n21\nChillies.\n22\nClay.\n23\nCumin seed.\n24\nDeclared goods under section 14 of the Central Sales Tax Act,\n\t\t\t\t\t1956 (74 of 1956) except goods mentioned in clauses (iia),\n\t\t\t\t\t(vii), (viii), (ix) and (x) of that section.\n25\nDe-oiled cake.\n26\nDyes, that is to say, –(i) Acid dyes; (ii) Alizarine\n\t\t\t\t\tdyes; (iii) Bases; (iv) Basic dyes; (v) Direct dyes; (vi)\n\t\t\t\t\tNaphthols; (vii) Nylon dyes; (viii) Optical whitening agents;\n\t\t\t\t\t(ix) Plastic dyes; (x) Reactive dyes; (xi) Sulphur dyes; (xii)\n\t\t\t\t\tVat dyes; (xiii) all other dyes not specified elsewhere in the\n\t\t\t\t\tSchedule.\n27\nEdible oils and oil cake.\n28\nElectrodes.\n29\nEmbroidery or zari articles, that is to say,–(i) imi;\n\t\t\t\t\t(ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki;\n\t\t\t\t\t(vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass\n\t\t\t\t\tbead; (xii) badla; (xiii) glzal, (xiv) embroidery machines, (xv)\n\t\t\t\t\tembroidery needles.\n30\nFireclay, coal ash, coal boiler ash, coal cinder ash, coal\n\t\t\t\t\tpowder, clinker.\n31\nFlour-atta, maida, suji, bran and besan.\n32\nGalvanized iron Pipes.\n33\nGingili oil.\n34\nGur and Jaggery.\n35\nHand pumps and spare parts.\n36\nHose pipes.\n37\nHosiery goods.\n38\nIce.\n39\nIndustrial cables.\n40\nIndustrial inputs as specified in Part III of this Schedule\n\t\t\t\t\tused exclusively as industrial inputs.\n41\nInformation Technology products, as given in Part II of this\n\t\t\t\t\tSchedule, including computers, telephone and parts thereof,\n\t\t\t\t\tteleprinter and wireless equipment.\n42\nKhandsari.\n43\nKirana goods such as:\ni. Spices e.g. garlic, haldi, gol mirch, tejpatta, dhania,\n\t\t\t\t\tjira, laung, ilaichi, sahjira, mangraila, dalchini, jaffer,\n\t\t\t\t\thing, methi, jabitri, saunf, all kinds of adrakh, jatamanshi,\n\t\t\t\t\ttamarind, sonth, ajwain, kawabchini and pepper;\nii. Medical herbs, and\niii. Miscellaneous articles like rori, gulal, mica dust,\n\t\t\t\t\tcamphor, peppermint, dhup, broom sticks, lohban, arrowroot,\n\t\t\t\t\tsohaga, nausadar, alum, posta and mitha soda.\n44\nKnitting wool.\n45\nLignite.\n46\nLime, lime stone, products of lime, dolomite and other white\n\t\t\t\t\twashing materials not elsewhere mentioned in this Schedule or in\n\t\t\t\t\tany other Schedule.\n47\nLinear alkyl benezene.\n48\nMaize products.\n49\nMedicine and Drugs of all varieties excluding any cosmetics,\n\t\t\t\t\tperfumery, toiletry and hair oil, whether or not such cosmetics,\n\t\t\t\t\tperfumery, toiletry and hair oil is manufactured under any Drug\n\t\t\t\t\tLicence and whether or not such cosmetics, perfumery, toiletry\n\t\t\t\t\tand hair oil contains any medicinal properties.\n50\nMetals, alloys, metal powders, metal pastes of all types and\n\t\t\t\t\tgrades and metal scraps other than those declared under section\n\t\t\t\t\t14 of the Central Sales Tax Act, 1956.\n51\nMixed PVC stabilizer.\n52\nNapa Slabs (rough flooring stones).\n53\nOres and minerals.\n54\nOrganic manure.\n55\nPalm fatty acid.\n56\nPaper and newsprint including exercise books, paperboard,\n\t\t\t\t\tmill board, straw board, blotting paper, cardboard, waste paper\n\t\t\t\t\t(cutting paper), cartridge paper, packing paper, paper bags,\n\t\t\t\t\tcartons, cards, blank registers, note books, envelopes, labels,\n\t\t\t\t\tletter pads, writing tablets and flat files.\n57\n(i) Paraffin wax of all grade standards other than food grade\n\t\t\t\t\tstandard including standard wax and match wax;\n(ii) Slack wax.\n58\nPens of all kinds including refills.\n59\nPlastic footwear.\n60\nPlastic granules.\n61\nPower operated agricultural implements.\n62\nPrinting ink excluding toner and cartridges.\n63\nProcessed and branded salt.\n64\nPulp of bamboo.\n65\nPVC pipes.\n66\nReady-made garments.\n67\nRubber that is to say,–(a) Raw rubber, latex, dry\n\t\t\t\t\tribbed sheet of all RMA Grades, tree lace, earth scrap,\n\t\t\t\t\tammoniated latex, prescribed latex, latex concentrate,\n\t\t\t\t\tcentrifugal latex, dry crepe rubber, dry block rubber, crumb\n\t\t\t\t\trubber, skimmed rubber and all other qualities and grades of\n\t\t\t\t\tlatex; (b) Reclaimed rubber all grades and qualities; (c)\n\t\t\t\t\tSynthetic rubber.\n68\nSafety matches.\n69\nSeeds.\n70\nSewing thread.\n71\nShip (including ship building).\n72\nSilk fabrics.\n73\nSolvent oils other than organic solvent oil.\n74\nSponge iron.\n75\nStainless steel.\n76\nStarch.\n77\nTamarind.\n78\nTractors, harvesters, their implements and spare parts.\n79\nTransmission wires and towers.\n80\nTurmeric.\n81\nVanaspati.\n82\nVegetable oil.\n83\nWater when sold in sealed container.\n84\nWriting instruments.\n85\nRenewable energy devices and spare parts such as flat solar\n\t\t\t\t\tcollectors, concentrating and pipe type solar collectors, solar\n\t\t\t\t\twater heaters and systems, air/gas/fluid heating systems, solar\n\t\t\t\t\tcrop dealers and systems, solar stills and declination systems,\n\t\t\t\t\tsolar pumps based on solar thermal and solar photovoltaic\n\t\t\t\t\tconversion, solar power generating systems, solar photovoltaic\n\t\t\t\t\tnodules and panels for water pumping and other applications,\n\t\t\t\t\twind mills and any specially designed devices on wind mills, any\n\t\t\t\t\tspecial devices including electric generators and pumps running\n\t\t\t\t\ton wind energy, bio-gas plants and bio-gas engines and bio-gas\n\t\t\t\t\tfires, agricultural and municipal water conversion devices\n\t\t\t\t\tproducing energy, equipment for utilising geothermal energy,\n\t\t\t\t\tportable varieties of improved solar chullah, solar\n\t\t\t\t\trefrigeration, solar cold storage and solar air conditioning\n\t\t\t\t\tsystems, electricity operated vehicles including battery powered\n\t\t\t\t\tor fuel cell powered vehicles.\nPart II\nPart II\n1\nWord processing machines and electronic typewriters.\n2\nElectronic calculators.\n3\nComputer systems and peripherals, electronic diaries.\n4\nParts and accessories of goods specified at serial numbers 1,\n\t\t\t\t\t2, 3 above.\n5\nDC Micrometers/stepper motors of an output not exceeding 37.5\n\t\t\t\t\twatts.\n6\nParts of goods specified at serial number 5 above.\n7\nUninterrupted Power Supplies and their parts.\n8\nPermanent magnets and articles intended to become permanent\n\t\t\t\t\tmagnets (Ferrites).\n9\nElectrical apparatus for line telephony or line telegraphy,\n\t\t\t\t\tincluding line telephone sets with cordless handsets and\n\t\t\t\t\ttelecommunication apparatus for carries-current line systems or\n\t\t\t\t\tfor digital line systems; Videophones.\n10\nMicrophones, Multimedia speakers, headphones, earphones and\n\t\t\t\t\tcombined microphone/ speaker sets and their parts.\n11\nTelephone answering machines.\n12\nParts of telephone answering machines.\n13\nPrepared unrecorded media for sound recording or similar\n\t\t\t\t\trecording of other phenomena.\n14\nInformation Technology software on any media.\n15\nTransmission apparatus other than apparatus for radio\n\t\t\t\t\tbroadcasting or TV broadcasting, transmission apparatus\n\t\t\t\t\tincorporating reception apparatus, digital still image video\n\t\t\t\t\tcameras.\n16\nRadio communication receivers, Radio pagers.\n17\n(i) Aerials, antennas and their parts.\n(ii) Parts of goods specified at serial number 14 and 15\n\t\t\t\t\tabove.\n18\nLCD Panels, LED Panels and parts thereof.\n19\nElectrical capacitors, fixed, variable or adjustable\n\t\t\t\t\t(Pre-set) and parts thereof.\n20\nElectrical resistors (including rheostats and\n\t\t\t\t\tpotentiometers), other than heating resistors.\n21\nPrinted circuits.\n22\nSwitches, connectors and Relays for up to 5 Amps at voltage\n\t\t\t\t\tnot exceeding 250 volts, electronic fuses.\n23\nData/Graphic display tubes, other than TV picture tubes and\n\t\t\t\t\tparts thereof.\n24\nDiodes, transistors and similar semi-conductor devices,\n\t\t\t\t\tPhotosensitive semi-conductor devices, including Photovoltaic\n\t\t\t\t\tcells whether or not assembled in modules or made up into\n\t\t\t\t\tpanels; Light emitting diodes; Mounted piezo-electric crystals.\n25\nElectronic Integrated Circuits and Micro-assemblies.\n26\nSignal generators and parts thereof.\n27\nOptical fibre cables.\n28\nOptical fibre and optical fibre bundles and cables.\n29\nLiquid Crystal Devices, Flat Panel Display Devices and parts\n\t\t\t\t\tthereof.\n30\nCathode ray oscilloscopes, Spectrum Analyzers, Cross-talk\n\t\t\t\t\tmeters, Gain measuring instruments, Distortion factor meters,\n\t\t\t\t\tPsophometers, Network and Logic Analyzer and Signal Analyzer.\nPart III\nPart III\n1\nAnimal (including fish) fats and oils, crude, refined or\n\t\t\t\t\tpurified.\n2\nGlycerol, crude, glycerol waters and glycerol lyes.\n3\nVegetable waxes (other than triglycerides), beeswax, other\n\t\t\t\t\tinsect waxes and spermacell, whether or not refined or coloured;\n\t\t\t\t\tdegras; residues resulting from the treatment of tall substances\n\t\t\t\t\tor animal or vegetable waxes.\n4\nAnimal or vegetable fats boiled, oxidized, dehydrated,\n\t\t\t\t\tsulphurised, blown, polymerized by heat in vacuum or in inert\n\t\t\t\t\tgas or otherwise chemically modified inedible mixtures or\n\t\t\t\t\tpreparations of fats and oils.\n5\nLiquid glucose (non-medicinal).\n6\nDenatured ethyl alcohol of any strength.\n7\nManganese ores and concentrates, including ferruginous\n\t\t\t\t\tmanganese ores and concentrates with a manganese content of 20%\n\t\t\t\t\tor more, calculate on dry weight.\n8\nCopper ores and concentrates.\n9\nNickel ores and concentrates.\n10\nCobalt ores and concentrates.\n11\nAluminium ores and concentrates.\n12\nLead ores and concentrates.\n13\nZinc ores and concentrates.\n14\nTin ores and concentrates.\n15\nChromium ores and concentrates.\n16\nTungsten ores and concentrates.\n17\nUranium or thorium ores and concentrates.\n18\nMolybdenum ores and concentrates.\n19\nTitanium ores and concentrates.\n20\nNiobium, tantalum, vanadium or zirconium ores and\n\t\t\t\t\tconcentrates.\n21\nPrecious metal ores and concentrates.\n22\nOther ores and concentrates.\n23\nGranulate slag (slag sand) for the manufacture of iron or\n\t\t\t\t\tsteel.\n24\nBenzole.\n25\nToluole.\n26\nXylole.\n27\nNaphthalene.\n28\nPhenols.\n29\nCreosote oils.\n30\nFluorine, chlorine, bromine and iodine.\n31\nSulphur, sublimed or precipitated; colloidal sulphur.\n32\nCarbon (carbon blacks and other forms of carbon not elsewhere\n\t\t\t\t\tspecified or included).\n33\nHydrogen, rare gases and other non-metals.\n34\nAlkali or alkaline-earth metals; rare-earth metals, scandium\n\t\t\t\t\tand yttrium, whether or not intermixed or inter alloyed;\n\t\t\t\t\tmercury.\n35\nHydrogen chloride (hydrochloric acid); chlorosulphuric acids.\n36\nSulphuric acid and anhydrides thereof; oleum.\n37\nNitric acid; sulphonitric acids.\n38\nDiphosphorus pentaoxide; phosphoric acid and polyphosphoric\n\t\t\t\t\tacids.\n39\nOxides of boron: boric acids.\n40\nHalides and halide oxides of non-metals.\n41\nSulphides of non-metals; commercial phosphorus trisulphide.\n42\nAmmonia, anhydrous or in aqueous solution.\n43\nSodium hydroxide (caustic soda); potassium hydroxide (caustic\n\t\t\t\t\tpotash); peroxides of sodium or potassium.\n44\nHydroxide and peroxide of magnesium; oxides, hydroxides and\n\t\t\t\t\tperoxides of strontium or barium.\n45\nAluminium hydroxide.\n46\nChromium oxides and hydroxides.\n47\nManganese oxides.\n48\nIron oxides and hydroxides.\n49\nCobalt oxides and hydroxides; commercial cobalt oxides.\n50\nTatanium oxide.\n51\nHydrazine and hydroxylamine and their inorganic salts; other\n\t\t\t\t\tinorganic bases; other metal oxides, hydroxides and peroxides.\n52\nFluorides; fluorosilicates, fluoroaluminates and other\n\t\t\t\t\tcomplex fluorine salts.\n53\nChlorides, chloride oxides and chloride hydroxides, bromides\n\t\t\t\t\tand bromide oxides; iodides and iodide oxides.\n54\nChlorates and perchlorates; bromates and perbromates; lodates\n\t\t\t\t\tand periodates.\n55\nSulphides; polysulphides.\n56\nDithionites and sulphoxylates.\n57\nSulphides; thiosulphates.\n58\nCopper sulphate.\n59\nNitrites; nitrates.\n60\nPhosphinates (hypophosphites), phosphonates (phosphates),\n\t\t\t\t\tphosphates and polyphosphates.\n61\nCarbonates; peroxocarbonates (percarbonates); commercial\n\t\t\t\t\tammonium.\n62\nCyanides, cyanide oxides and complex cyanides.\n63\nFulminates, cyanates and thiocyanates.\n64\nBorates; peroxoborates (perborates).\n65\nSodium dichromate.\n66\nPotassium dichromate.\n67\nRadioactive chemical elements and radioactive isotopes\n\t\t\t\t\t(including the fissile chemical elements and isotopes) and their\n\t\t\t\t\tcompounds; mixtures and residues containing these products.\n68\nIsotopes compounds, inorganic or organic of such isotopes,\n\t\t\t\t\twhether or not chemically defined.\n69\nCompounds, inorganic or organic, of rare earth metals, of\n\t\t\t\t\tyttrium or of scandium or of mixtures of these metals.\n70\nPhosphides, whether or not chemically defined excluding\n\t\t\t\t\tferrophosphours.\n71\nCalcium carbide.\n72\nCyclic hydrocarbons.\n73\nHalogenated derivatives of hydrocarbons.\n74\nSulphonated, nitrated or nitrosated derivatives of\n\t\t\t\t\thydrocarbons, whether or nor halogenated.\n75\nCyclic alcohols and their halogenated, sulphonated nitrated\n\t\t\t\t\tor nitrosated derivatives.\n76\nHalogenated, sulphonated, nitrated or nitrosated derivatives\n\t\t\t\t\tof phenols or phenol-alcohols.\n77\nEthers, ether-alcohols, ether-phenols, ether-alcoholphenols,\n\t\t\t\t\talcohol peroxides, ether peroxides, ketone peroxides (whether or\n\t\t\t\t\tnot chemically defined) and their halogenated, sulphonated,\n\t\t\t\t\tnitrated or nitrosated, derivatives.\n78\nEpoxidees, epoxyalcohols, epoxyphenols and epoxyethers, with\n\t\t\t\t\ta three-membered ring and their halogenated, sulphonated,\n\t\t\t\t\tnitrated or nitrosated derivatives.\n79\nAcetals and hemiacetals, whether or not with other oxygen\n\t\t\t\t\tfunction and their halogenated, sulphonated, nitrated or\n\t\t\t\t\tnitorsated derivatives.\n80\nAldehydes, whether or not with other oxygen function; cyclic\n\t\t\t\t\tpolymers of aldehydes; paraformaldehyde.\n81\nHalogenated, sulphonated, nitrated or nitrosated derivatives.\n82\nSaturated acyclic monocarboxylic acids and their anhydrides,\n\t\t\t\t\thalides, peroxides and peroxyacides; their halogenated,\n\t\t\t\t\tsulphonated, nitrated or nitrosated derivatives.\n83\nUnsaturated acyclic monocarboxylic acid, cyclic\n\t\t\t\t\tmonocarboxylic acid, their anhydrides, halides, peroxides and\n\t\t\t\t\tperoxyacids; their halogenated, sulphonated, nitrated or\n\t\t\t\t\tnitrosated derivatives.\n84\nPolycarboxylic acids, their anhydrides, halides, peroxides\n\t\t\t\t\tand peroxyacids; their halogenated sulphonated, nitrated or\n\t\t\t\t\tnitrosated derivatives.\n85\nCarboxylic acids with additional oxygenfunction and their\n\t\t\t\t\tanhydrides, halides, peroxides and peroxyacids; their\n\t\t\t\t\thalogenated, sulphonated, nitrated or nitrosated derivatives.\n86\nPhosphoric esters and their salts including lactophosphates;\n\t\t\t\t\ttheir halogenated sulphonated, nitrated nitrosated derivatives.\n87\nEsters of other inorganic acids (excluding esters of hydrogen\n\t\t\t\t\thalides) and their salts; their halogenated; sulphonated,\n\t\t\t\t\tnitrated or nitrosated derivatives.\n88\nAmine-function compounds.\n89\nOxygen-function amino-compounds.\n90\nQuaternary ammonium salts and hydroxides, leetcithins and\n\t\t\t\t\tother phosphoaminolipids.\n91\nCarboxyamind-function compounds: amide-function compounds of\n\t\t\t\t\tcarbonic acid.\n92\nCarboxyamide function compounds (including saccharin andnits\n\t\t\t\t\tsalts) and iminefunction compounds.\n93\nNitrile-function compounds.\n94\nDiazo, Axo-orazoxy compounds.\n95\nOrganic derivatives of hydrazine or of hydroxylamine.\n96\nOrgano-sulphou compounds.\n97\nEthylene Diamine Tetra Acetic Acid. Nitrillo Triaccetric acid\n\t\t\t\t\tand their derivatives.\n98\nHetrocyclic compounds with oxygen heteroatom(s) only.\n99\nHetrocyclic compounds with nitrogen heteroatom(s) only.\n100\nNucleic acids and their salts; other heterocyclic compounds.\n101\nSulphonamides.\n102\nGlycosides, natural or reproduced by synthesis and their\n\t\t\t\t\tsalts, ethers, esters and other deritaves.\n103\nVegetable alkaloids, natural or reproduced by synthesis and\n\t\t\t\t\ttheir salts, ethers, esters and other derivatives.\n104\nEthylene Diamine Tetra Acetic Acid, nitrillo triaccetric acid\n\t\t\t\t\tand their derivatives.\n105\nTanning extracts of vegetable origin; tannis and their salts,\n\t\t\t\t\tethers, esters and other derivatives.\n106\nSynthetic organic tanning substances; inorganic tanning\n\t\t\t\t\tsubstances; tanning preparations whether or not containing\n\t\t\t\t\tnatural tanning substances; enbzymatic preparations for\n\t\t\t\t\tpretanning.\n107\nColouring matter of vegetable or animal origin (including\n\t\t\t\t\tdyeing extracts but excluding animal black), whether or not\n\t\t\t\t\tchemically defined; preparations based on colouring matter of\n\t\t\t\t\tvegetable or animal origin.\n108\nSynthetic organic colouring matter; synthetic organic\n\t\t\t\t\tproducts of a kind used as fluorescent brightening agents or as\n\t\t\t\t\tluminophores, whether or not chemical defines.\n109\nColour lakes; preparations based on colour lakes.\n110\nGlass frit and other glass, in the form of powder, granules\n\t\t\t\t\tor flakes.\n111\nPrepared driers.\n112\nPrinting ink whether or not concentrated or solid.\n113\nCasein, caseinates and other casein derivatives, casein\n\t\t\t\t\tglues.\n114\nEnzymes; prepared enzymes not elsewhere specified or\n\t\t\t\t\tincluded.\n115\nArtificial graphite: colloidal or semi-colloidal graphite;\n\t\t\t\t\tpreparations based on graphite or other carbon in the form of\n\t\t\t\t\tpastes, blocks, plated or other semi-manufactures.\n116\nActivated carbon: activated natural mineral products: animal\n\t\t\t\t\tblack, including spent animal black.\n117\nResidual lyes from the manufacture of wood pulp, whether or\n\t\t\t\t\tnot concentrated, desugared or chemically treated, including\n\t\t\t\t\tligning sulphonates.\n118\nResin and resin acids, and derivatives thereof: resin spirit\n\t\t\t\t\tand resin oils; run gums.\n119\nWood tar; wood tar oils; wood creosote; woods naptha;\n\t\t\t\t\tvegetable pitch; brewers pitch and similar preparations based on\n\t\t\t\t\trosin, resin acids or on vegetables pitch.\n120\nFinishing agents, dye carriers to accelerate the dyeing or\n\t\t\t\t\tfixing of dye-stuffs and other products and preparations (for\n\t\t\t\t\texample, dressing) and mordant of kind used in textile, paper,\n\t\t\t\t\tleather or liked industries, not elsewhere specified or\n\t\t\t\t\tincluded.\n121\nPrepared rubber accelerator; compound plasticisers for rubber\n\t\t\t\t\tor plastics, not elsewhere specified or included anti-oxidising\n\t\t\t\t\tpreparations and other compound stabilisers for rubber or\n\t\t\t\t\tplastics.\n122\nReducers and blanket wash/roller wash used in the printing\n\t\t\t\t\tindustry.\n123\nReaction intiators, reaction accelerators and catalytic\n\t\t\t\t\tpreparations, not elsewhere specified or included.\n124\nMixed alkylbenzenes and mixed alkyaphthalaenes.\n125\nChemical elements doped for use in electronics, in the form\n\t\t\t\t\tof dises, wafers or similar forms: chemical compounds doped for\n\t\t\t\t\tuse in electronic.\n126\nIndustrial monocarboxylic fatty acids; acid oils from\n\t\t\t\t\trefining; industrial fatty alcohols.\n127\nRetarders used in the printing industry.\n128\nPolymers of propylene or of other olefins, in primary forms.\n129\nAcrylic polymers in primary forms.\n130\nPolyacetals, other polyethers and expoxide resins in primary\n\t\t\t\t\tforms, polycarbonates, alkyd resins, polyallyl esters and other\n\t\t\t\t\tpolyesters in primary forms.\n131\nPolyamides in primary forms.\n132\nAmino-resins, polyphenylene oxide, phenolic resins and\n\t\t\t\t\tplyurethanes in primary forms.\n133\nSilicones in primary forms.\n134\nPetroleum resins, coumarone-indene resins, polyterpenes,\n\t\t\t\t\tpolysulphides, polysulphides.\n135\nCellulose and its chemical derivatives, and cellulose ethers,\n\t\t\t\t\tnot elsewhere specified or included in primary forms.\n136\nNatural polymers (for example alginic acid) and modified\n\t\t\t\t\tnatural polyers (for example, hardened proteins, chemical\n\t\t\t\t\tderivatives of natural rubber), not elsewhere specified or\n\t\t\t\t\tincluded, in primary forms.\n137\nIon-exchangers based on polymers.\n138\nSelf adhesive plates, sheets, film foil, tape, strip of\n\t\t\t\t\tplastic whether or not in rolls.\n139\nFlexible plain films.\n140\nArticles for the packing of goods of plastics; namely; boxes,\n\t\t\t\t\tcases crates, containers, carboys, bottles, jerry cans and their\n\t\t\t\t\tstoppers, lids caps of plastics but not including insulated\n\t\t\t\t\tware.\n141\nNatural rubber, balata, gutta percha, Guayule, chicle and\n\t\t\t\t\tsimilar natural gums, in primary forms or in plates, sheets or\n\t\t\t\t\tstrips.\n142\nSynthetic rubber and factice derived from oils in primary\n\t\t\t\t\tforms or in plates, sheets or strip; mixtures of any produce of\n\t\t\t\t\tthis heading in primary forms or in plates, sheets or strip.\n143\nReclaimed rubber in primary form or in plates, sheets or\n\t\t\t\t\tstrip.\n144\nCompounded rubber, unvulcanised, in primary forms or in\n\t\t\t\t\tplates, sheets or strip other than the forms and articles of\n\t\t\t\t\tunvulcanised rubber.\n145\nMechanical wood pulp, chemical wood pulp, semi-chemical wood\n\t\t\t\t\tpulp and pulps of other fibrous cellulosic materials.\n146\nCartons (including flattened or folded cartons), boxes\n\t\t\t\t\t(including flattened or folded boxes), cases, bags and other\n\t\t\t\t\tpacking containers, of paper, paperboard, whether in assembled\n\t\t\t\t\tor unassembled condition.\n147\nPaper printed labels and paperboard printed labels.\n148\nPaper self adhesive tape and printed wrappers used for\n\t\t\t\t\tpacking.\n149\nSacks and bags of a kind used for the packing of goods, of\n\t\t\t\t\tjute or of other textile based fibres.\n150\nCarboys, bottles, jars phials of glass, of a kind used for\n\t\t\t\t\tthe packing of goods; stoppers, lids and other closures of\n\t\t\t\t\tglass.\n151\nStoppers, caps and lids (including crown corks, screw caps\n\t\t\t\t\tand pouring stoppers) capsules for bottles, threaded bungs, bung\n\t\t\t\t\tcovers, seals and other packing accessories of base metal.\nSchedule IV\n( See section 14)\nSerial Number\nGoods\n1\nCountry liquor including spiced country liquor\n2\nPotable spirit, wine or liquor whether imported or\n\t\t\t\t\tmanufactured in India\n3\nHigh Speed Diesel Oil and Light Diesel Oil\n4\nMotor Spirit\n5\nNatural Gas\n6\nAviation Turbine Fuel\nSchedule V\n( See section 17)\nSerial Number\nList of organisations which can claim refund\n1.\nAFGHANISTAN.\nH.E. Ambassador of Republic of Afghanistan.\nThe Embassy of Republic of Afghanistan.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Afghanistan.\n2.\nAFRO-ASIAN RURAL RECONSTRUCTION ORGANISATION.\n3.\nALGERIA.\nThe Embassy of Democratic and Popular Republic of Algeria.\n4.\nANGOLA.\nThe Embassy of Angola on the purchases made by the diplomats\n\t\t\t\t\tfor Official and personal use.\n5.\nAPOSTOLIC NUNCIATURE.\n6.\nARGENTINA.\nThe Embassy of Argentina Republic on the purchases made by\n\t\t\t\t\tits diplomats for official as well as personal use.\n7.\nARMENIA.\nThe Embassy of Armenia on the purchases made by the mission\n\t\t\t\t\tfor official use.\n8.\nASIAN AFRICAN LEGAL CONSULTIVE COMMITTEE,\nfor its official use.\n9.\nASIAN DEVELOPMENT BANK.\n10.\nAUSTRALIA.\nThe High Commission and its Diplomatic Officers in respect of\n\t\t\t\t\tpurchases made from bounded stores only for their official and\n\t\t\t\t\tpersonal use.\n11.\nAUSTRIA.\nThe Embassy of Austria in India (for sales intended for their\n\t\t\t\t\tofficial use).\nThe Diplomatic Officers of the Embassy of Austria in India\n\t\t\t\t\t(for sales intended for their personal use).\n12.\nBANGLADESH.\nThe High Commission for the Peoples Republic of Bangladesh in\n\t\t\t\t\tIndia.\nThe Diplomatic Officers (including their spouses) of the High\n\t\t\t\t\tCommission for the Peoples Republic of Bangladesh in India.\n13.\nBELARUS.\nThe Embassy of Belarus in India. Purchases made for its\n\t\t\t\t\tdiplomatic and administrative/technical personnel for official\n\t\t\t\t\tas well as personal use.\n14.\nBELGIUM.\nH.E. the Ambassador of Belgium in India.\nThe Embassy of Belgium in India.\nThe Diplomatic Officers of the Belgium Embassy in India.\n15.\nBHUTAN.\nThe Royal Bhutan Mission for sales intended for official use\n\t\t\t\t\tof Mission.\nThe Representative of Bhutan for sales intended for personal\n\t\t\t\t\tuse.\nThe Diplomatic Officers of the Royal Bhutan Mission for sales\n\t\t\t\t\tintended for personal use.\n16.\nBRAZIL.\nThe Embassy of the Federative Republic of Brazil in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Federative Republic of Brazil in India.\n17.\nBRITAIN.\nThe High Commission for Britain in India (all sales for\n\t\t\t\t\tofficial use).\nThe Diplomatic Officers (including their spouses) of the High\n\t\t\t\t\tCommission for Britain in India (sales of imported goods from\n\t\t\t\t\tbonded stocks only).\n18.\nBRUNEI DARUSSALAM.\nThe Embassy of Brunei Darussalam on the purchases made by its\n\t\t\t\t\tDiplomats for Official as well as personal use.\n19.\nBULGARIA.\nH.E. the Ambassador of the Peoples Republic of Bulgaria in\n\t\t\t\t\tIndia.\nThe Embassy of the Peoples Republic of Bulgaria in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Peoples Republic of Bulgaria in India.\n20.\nCANADA.\nH.E. the High Commissioner for Canadian in India.\nThe Diplomatic Officers of the Canada High Commission.\nThe Canadian High Commission.\n21.\nCENTRAL AFRICA.\nThe Embassy of the Central African Empire (for sales intended\n\t\t\t\t\tfor official use).\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Central African Empire (for sales intended for\n\t\t\t\t\ttheir personal use).\n22.\nCHINA.\nH.E. the Chinese Ambassador in India.\nThe Embassy of the Peoples Republic of China.\nThe Diplomatic officers of the Chinese Embassy in India.\n23.\nCOLUMBIA.\nThe Embassy of Columbia in India.\n24.\nCOMBODIA.\nH.E. the ambassador of Combodia in India.\nThe Embassy of Combodia in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Combodia in India.\n25.\n(A) Officials of the COMMISSION OF THE EUROPEAN COMMUNITIES\n\t\t\t\t\tfor setting up their office.\n(B) Personnel of the delegation holding diplomatic status\n\t\t\t\t\t(other than Indian nationals and persons permanently resident in\n\t\t\t\t\tIndia Employed by the said Commission).\n26.\nCOMMON EDUCATIONAL MEDIA CENTRE FOR ASIA.\nCommon Educational Media Centre on the purchase made for\n\t\t\t\t\tofficial use and by its President and Vice-President for\n\t\t\t\t\tpersonal use.\n27.\nCONGO.\nThe Congolese Embassy and their Diplomatic Officers.\n28.\nCROATIA.\nThe Embassy of Croatia on the purchases made by its diplomats\n\t\t\t\t\tfor official as well as for personal use of their officials.\n29.\nCUBA.\nThe Embassy of the Republic of Cuba in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tRepublic of Cuba in India.\n30.\nCYPRUS.\nThe Cyprus High Commission (for sales intended for official\n\t\t\t\t\tuse).\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tCyprus High Commission (for sales intended for their personal\n\t\t\t\t\tuse).\n31.\nCZECH REPUBLIC.\nThe Embassy of Czech Republic on the purchases made by its\n\t\t\t\t\tdiplomats for official as well as for personal use of their\n\t\t\t\t\tofficials.\n32.\nDENMARK.\nThe Royal Danish Embassy in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tRoyal Danish Embassy in India.\n33.\nDOMINICA.\nThe High Commission for the Commonwealth of Dominica (for its\n\t\t\t\t\tofficial purchases).\nThe Diplomatic Officials of the High Commission for the\n\t\t\t\t\tCommonwealth of Dominica (for their personal use).\n34.\nEGYPT.\nThe Embassy of the Arab Republic of Egypt in India.\nThe Diplomatic officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Arab Republic of Egypt in India.\n35.\nETHOPIA.\nThe Ethopian Embassy in India (for its official purchases).\nThe Diplomatic Officers of the Ethopian Embassy in India (for\n\t\t\t\t\ttheir personal purchases).\n36.\nFINLAND.\nThe Embassy of Finland on the purchase of following items\n\t\t\t\t\tmade by its diplomats for official purpose.\n(1) Construction materials as well as commodities to be used\n\t\t\t\t\tfor the interior decoration and furnishing of building.\n(2) Commodities used in representational functions.\n(3) Motor vehicles as well as spare parts and equipment for\n\t\t\t\t\tMotor vehicles.\n(4) Work performances concerning the premises of a mission or\n\t\t\t\t\toffice and the commodities referred to in items (1) to (3) or\n\t\t\t\t\tthe rental of those commodities.\n(5) Telecommunication services, energy commodities and fuel\n\t\t\t\t\tpurchased for the building of a mission or office.\n(6) Fuels for motor vehicles.\n37.\nFRANCE.\nThe Embassy of France on the purchases made by its diplomats\n\t\t\t\t\tfor Official purposes and for the residence of the Ambassador.\n38.\nGERMANY.\nThe Embassy of Germany in India (for sales intended for\n\t\t\t\t\tofficial use only).\nThe Diplomatic Officers of the German Embassy in India (for\n\t\t\t\t\tsales intended for personal use).\n39.\nGHANA.\nThe High Commissioner for Ghana in India.\nThe Diplomatic officers (including their spouses) of the High\n\t\t\t\t\tCommissioner for Ghana in India.\n40.\nGREECE.\nThe Royal Greek Embassy in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tRoyal Greek Embassy in India.\n41.\nGUYANA.\nThe High Commission for Guyana, and its Diplomatic Officers\n\t\t\t\t\t(including their spouses).\n42.\nHUNGARY.\nH.E. The Ambassador of the Hungarian Peoples Republic in\n\t\t\t\t\tIndia.\nThe Embassy of the Hungarian Peoples Republic in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Hungarian Peoples Republic in India.\n43.\nINDONESIA.\nThe Embassy of Indonesia on all its official purchases and\n\t\t\t\t\tthe purchases made by its officials for their personal use.\n44.\nINTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT IN\n\t\t\t\t\tINDIA\nand Employees, other than those recruited locally of the\n\t\t\t\t\tInternational Bank for Reconstruction and Development in India.\n45.\nINTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND\n\t\t\t\t\tBIOTECHNOLOGY,\n(for all its official purchases).\n46.\n(A) Office of the INTERNATIONAL COURT OF JUSTICE (for sales\n\t\t\t\t\tintended for official use).\n(B) Dr. Nagendra Singh an elected judge of the International\n\t\t\t\t\tCourt of Justice, (for sales intended for his personal use).\n47.\nINTERNATIONAL LABOUR OFFICE.\n48.\nIRAN.\nThe Embassy of Iran in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Iran in India.\n49.\nIRAQ.\nH.E. the Ambassador of the Republic of Iraq in India.\nThe Embassy of Republic of Iraq in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Iraq in India.\n50.\nIRELAND.\nThe Embassy of Ireland in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Ireland in India.\n51.\nISRAEL.\nThe Embassy of Israel on purchases made by its diplomats for\n\t\t\t\t\tofficial as well as for personal use.\n52.\nITALY.\nThe Embassy of Italy on the purchases made by its diplomats\n\t\t\t\t\tfor official use as well as for personal use of their officials.\n53.\nJAPAN.\nThe Embassy of Japan and its Diplomatic Officers.\n54.\nJORDAN.\nThe Embassy of Hashemite Kingdom of Jordan in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Hashemite Kingdom of Jordan in India.\n55.\nKAZAKHSTAN.\nThe Embassy of Kazakhstan on the purchases made by its\n\t\t\t\t\tdiplomats for official as well as for personal use.\n56.\nKENYA.\nFor official use as well as Diplomatic Officers (including\n\t\t\t\t\ttheir spouses) of the Kenya High Commission in India.\n57.\nKOREA.\nH.E. the Ambassador of Korea.\nThe Embassy of the Republic of Korea.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy Republic of Korea.\n58.\nKOREA (D.P.R.).\nH.E. The Ambassador of the Democratic Peoples Republic of\n\t\t\t\t\tKorea.\nThe Embassy of the Democratic People Republic of Korea.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Democratic Peoples Republic of Korea.\n59.\nKUWAIT.\nH.E. the Ambassador of the State of Kuwait in India.\nThe Embassy of the State of Kuwait in India.\nThe Diplomatic Officers of the Embassy of the State of Kuwait\n\t\t\t\t\tin India.\n60.\nKYRGHYSTAN.\nThe Embassy of Kyrghystan on the purchases made by its\n\t\t\t\t\tdiplomats for official as well as for personal use.\n61.\nLAOS.\nThe Royal Embassy of Laos in India.\nThe Diplomatic Officers (including their spouses) of Royal\n\t\t\t\t\tEmbassy of Laos in India.\n62.\nLEAGUE OF ARAB STATES MISSION.\nLeague of Arab States Mission.\nChief Representative, Deputy Chief Representative, their\n\t\t\t\t\tspouses and minor children of the league of Arab States Mission.\n63.\nLEBANON.\nH.E. the Ambassador of Lebanon in India.\nThe Embassy of Lebanon in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Lebanon.\n64.\nLIBERIA.\nThe Embassy of Liberia on all its official purchases as well\n\t\t\t\t\tas purchases made by its officials for their personal use.\n65.\nLIBYA.\nThe Embassy of the Libyan Arab Republic in India (for sales\n\t\t\t\t\tintended for official use).\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Libyan Arab Republic in India (for sales intended\n\t\t\t\t\tfor their personal use).\n66.\nLUXEMBOURG.\nThe Embassy of Grand Duchy of Luxembourg in respect of goods\n\t\t\t\t\tpurchased by them for official use only.\n67.\nMALAYSIA.\nThe High Commissioner for Malaysia in India.\nThe Diplomatic Officer (including their spouses) of the High\n\t\t\t\t\tCommissioner for Malaysia in India.\n68.\nMAURITIUS.\nThe High Commission of Mauritius and its Diplomatic Officers.\n69.\nMEXICO.\nThe Embassy of Mexico in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Mexico in India.\n70.\nMONGOLIA.\nH.E. the Ambassador of the Mongolian Peoples Republic in\n\t\t\t\t\tIndia.\nThe Embassy of the Mongolian Peoples Republic in India.\nThe Diplomatic Officers of the Embassy of the Mongolian\n\t\t\t\t\tPeoples Republic in India.\n71.\nMOROCCO\nThe Embassy of Morocco on the purchases made by its diplomats\n\t\t\t\t\tfor official as well as personal use.\n72.\nMOZAMBIQUE.\nHigh Commission of the Republic of Mozambique in respect of\n\t\t\t\t\tgoods purchased by them for official use only.\n73.\nMYANMAR.\nThe Embassy of the Republic of the Myanmar in India.\n\t\t\t\t\t(Restricted to sale of goods from bonded stocks).\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Union of Myanmar in India. (sale of petrol only).\n74.\nNAMIBIA.\nThe Namibian High Commission on the purchase made by its\n\t\t\t\t\tdiplomats for official as well as for personal use.\n75.\nNEPAL.\nThe Royal Nepalese Embassy in India, and\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tRoyal Nepalese Embassy in India.\n76.\nNETHERLANDS.\nThe Royal Netherlands Embassy in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tRoyal Netherlands Embassy in India.\n77.\nNICARAGUA.\nThe Embassy of Nicaragua on all its official purchases as\n\t\t\t\t\twell as the purchases made by its officials for their personal\n\t\t\t\t\tuse.\n78.\nNIGERIA.\nH.E. the High Commission of the Federal Republic of Nigeria\n\t\t\t\t\tin India.\nThe High Commission for the Federal Republic of Nigeria.\nThe Diplomatic Officers of the High Commission for the\n\t\t\t\t\tFederal Republic of Nigeria in India.\n79.\nNORWAY.\nH.E. the Norwegian Ambassador in India.\nThe Royal Norwegian Embassy in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tRoyal Norwegian Embassy in India.\n80.\nOMAN.\nThe Embassy of Sultanate of Oman and its Diplomatic Officers.\n81.\nPAKISTAN.\nThe Embassy of Pakistan in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Pakistan in India.\n82.\nPANAMA.\nThe Embassy of Panama and its Diplomatic Officers in respect\n\t\t\t\t\tof purchases made from bonded stores only.\n83.\nPHILIPPINES.\nH.E. the Ambassador of the Philippines in India.\nThe Embassy of Philippines in India, and\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Philippines in India.\n84.\nPLO.\nThe Embassy of the Palestine Liberation Organisation (for\n\t\t\t\t\tsales intended for official use).\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Palestine Liberation Organisation (for sales\n\t\t\t\t\tintended for personal use).\n85.\nPOLAND.\nThe Embassy of the Polish Peoples Republic and their\n\t\t\t\t\tDiplomatic Officers.\n86.\nPORTUGAL.\nThe Embassy of Portugal in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Portugal in India (for sales intended for their\n\t\t\t\t\tpersonal use).\n87.\nQATAR.\nThe Embassy of the State of Qatar.\nThe Diplomatic Officers of the Embassy of the State of Qatar,\n\t\t\t\t\tand their spouses for sales intended for their personal use.\n88.\nROMANIA.\nH.E. the Ambassador of the Socialist Republic of Romania in\n\t\t\t\t\tIndia.\nThe Embassy of the Socialist Republic of Romania in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Socialist Republic of Romania.\n89.\nRUSSIA.\nThe Embassy of the Russian Federation on the purchases made\n\t\t\t\t\tby the Diplomats for official and personal use.\n90.\nRWANDA.\nThe Embassy of Republic of Rwanda on the purchases made by\n\t\t\t\t\tits diplomatic and administrative/technical personnel for\n\t\t\t\t\tofficial as well as personal use.\n91.\nSAHRAWI ARAB DEMOCRATIC REPUBLIC.\nThe Embassy of Sahrawi Arab Democratic Republic.\nThe Diplomatic Officers of the Embassy of Sahrawi Arab\n\t\t\t\t\tDemocratic Republic.\n92.\nSAUDI ARABIA.\nH.E. the Ambassador of Saudi Arabia in India.\nThe Embassy of Saudi Arabia in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Saudi Arabia in India.\n93.\nSENEGAL.\nThe Embassy of Republic of the Senegal in India (for sales\n\t\t\t\t\tintended for the official use of the Embassy).\nThe Diplomatic Officers (including their spouses) the Embassy\n\t\t\t\t\tof the Republic of Senegal in India (for sales intended for\n\t\t\t\t\tpersonal use).\n94.\nSINGAPORE.\nThe High Commission for Singapore.\nTheir Diplomatic Officers.\n95.\nSLOVAK REPUBLIC.\nThe Embassy of Slovak Republic on the purchases made by its\n\t\t\t\t\tdiplomats for official as well as for personal use of their\n\t\t\t\t\tofficials.\n96.\nSOMALIA.\nThe Embassy of Somalia in India (for sales intended for\n\t\t\t\t\tofficial use).\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Somali in India (for sales intended for their\n\t\t\t\t\tpersonal use).\n97.\nSOUTH AFRICA.\nThe Embassy of South Africa on the purchases made by its\n\t\t\t\t\tdiplomats for official as well as for personal use.\n98.\nSOUTH WEST AFRICAN PEOPLES ORGANISATION (SWAPO).\nThe Embassy of South West African Peoples Organisation\n\t\t\t\t\t(SWAPO) – on all its official purchases and the purchases\n\t\t\t\t\tmade by its officials for their personal use.\n99.\nSPAIN.\nH.E. the Ambassador of Spain in India.\nThe Embassy of Spain in India.\nThe Diplomatic Officers of the Embassy of Spain in India.\n100.\nSRI LANKA.\nThe High Commission for the Democratic Socialist Republic of\n\t\t\t\t\tSri Lanka for purchases made for its official use as well as by\n\t\t\t\t\tdiplomats.\n101.\nSUDAN.\nThe Embassy of Democratic Republic of Sudan in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Democratic Republic of Sudan in India.\n(Exemption extended to purchases from places other than\n\t\t\t\t\tbonded stocks).\n102.\nSURINAME.\nThe Embassy of Republic of Suriname on the purchases made for\n\t\t\t\t\tofficial use as well as personal use of the diplomats.\n103.\nSWEDEN.\nThe Royal Swedish Embassy in India (for its official\n\t\t\t\t\tpurchases).\nThe Diplomatic Officers of the Royal Swedish Embassy in India\n\t\t\t\t\t(for their personal use).\n104.\nSWITZERLAND.\nThe Embassy of Switzerland on the purchases made by its\n\t\t\t\t\tdiplomats for official as well as for personal use of their\n\t\t\t\t\tofficials.\n105.\nSYRIA.\nThe Embassy of the Syrian Arab Republic and their Diplomatic\n\t\t\t\t\tOfficers.\n106.\nTHAILAND.\nThe Royal Thai Embassy in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tRoyal Thai Embassy in India.\n107.\nTRINIDAD.\nThe High Commission for Trinidad and Tobago in India.\nThe members of the Diplomatic Staff of the said High\n\t\t\t\t\tCommission.\n(Exemption restricted to (i) sale intended for the official\n\t\t\t\t\tuse of the Commission and (ii) sale intended for personal use).\n108.\nTUNISIA.\nThe Embassy of Tunisia on the purchases made by its Diplomats\n\t\t\t\t\tfor official as well as personal use.\n109.\nTURKEY.\nThe Embassy of Turkey on the purchases made by its diplomats\n\t\t\t\t\tfor official as well as for personal use.\n110.\nU.A.E.\nThe Embassy of the United Arab Emirates, for its official\n\t\t\t\t\tuse.\nThe Diplomatic Officers of the Embassy of the United Arab\n\t\t\t\t\tEmirates, and their spouses for sales intended for their\n\t\t\t\t\tpersonal use.\n111.\nUGANDA.\nThe High Commission for the Republic of Uganda in India.\nThe Diplomatic officers (including their spouses) of the High\n\t\t\t\t\tCommission for the Republic of Uganda in India.\n112.\nUKRAINE.\nThe Embassy of Ukraine on the purchases made by its diplomats\n\t\t\t\t\tfor official as well as for personal use.\n113.\nUNITED NATIONS DEVELOPMENT PROGRAMME.\n114.\nThe Regional Office for India, Nepal, Ceylon, Iran,\n\t\t\t\t\tAfghanistan and Pakistan of THE UNITED NATIONS ECONOMIC\n\t\t\t\t\tCOMMISSION FOR ASIA and Far East (Division of Social Affairs).\n115.\nUNITED NATIONS EDUCATION SCIENTIFIC AND CULTURAL\n\t\t\t\t\tORGANISATION.\n116.\nUNITED NATIONS EDUCATIONAL SCIENTIFIC AND CULTURAL\n\t\t\t\t\tORGANISATION RESEARCH CENTRE ON SOCIAL AND ECONOMIC DEVELOPMENT\n\t\t\t\t\tIN SOUTHERN ASIA.\n117.\nUNITED NATIONS FOOD AND AGRICULTURAL ORGANISATION.\n118.\nUNITED NATIONS HIGH COMMISSION FOR REFUGEES.\n(Exemption for official use only).\n119.\nUNITED NATIONS INFORMATION CENTRE.\n120.\nUNITED NATIONS INTERNATIONAL CHILDREN'S EMERGENCY FUND.\n121.\nUNITED NATIONS MILITARY OBSERVERS GROUP IN INDIA AND\n\t\t\t\t\tPAKISTAN.\n122.\nUNITED NATIONS OFFICE FOR POPULATION STUDIES.\n123.\n(A) The Regional Office of the UNITED NATIONS WORLD HEALTH\n\t\t\t\t\tORGANISATION for South East Asia, (for sales intended for\n\t\t\t\t\tofficial use).\n(B) The Regional Director (including his spouses) of the\n\t\t\t\t\tUnited Nations World Health Organisation for South East Asia,\n\t\t\t\t\t(for sales intended for personal use).\n124.\nUNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION.\nUnited States Agency for International Development Mission\n\t\t\t\t\tand Employees other than the locally recruited staff of the\n\t\t\t\t\tUnited States Agency for International Development Mission.\n125.\nURUGUAY.\nH.E. the Ambassador of the Oriental Republic of Uruguay in\n\t\t\t\t\tIndia.\nThe Embassy of the Oriental Republic of Uruguay in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tOriental Republic of Uruguay in India.\n126.\nU.S.A.\nThe Embassy of the U.S.A. in India.\nH.E. the Ambassador of the U.S.A. in India.\nThe Diplomatic Officers (including their spouses and\n\t\t\t\t\tdependents) of the Embassy of U.S.A. in India.\n127.\nRUSSIAN FEDERATION.\nH.E. the Ambassador of the Russian Federation in India.\nThe Embassy of the Russian Federation in India.\nThe Diplomatic Officers of the Embassy of Russian Federation\n\t\t\t\t\tin India.\n128.\nUZBEKISTAN.\nThe Embassy of Republic of Uzbekistan on the purchases made\n\t\t\t\t\tby its diplomats for official as well as for personal use.\n129.\nVIETNAM (DEMOCRATIC REPUBLIC).\nH.E. the Ambassador of the Democratic Republic of Vietnam in\n\t\t\t\t\tIndia.\nThe Embassy of the Democratic Republic of Vietnam in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Democratic Republic of Vietnam in India.\n130.\nVIETNAM (REPUBLIC).\nThe Counsel General of the Republic of Vietnam in India.\nThe Consulate General of the Republic of Vietnam in India.\nThe Consular Officer of the Consulate General of the Republic\n\t\t\t\t\tof Vietnam in India.\n131.\nVENEZUELA.\nThe Embassy of Venezuela in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Venezuela in India.\n132.\nYEMEN.\nThe Embassy of the Peoples Democratic Republic of Yemen in\n\t\t\t\t\tIndia.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Peoples Democratic Republic of Yemen in India.\n133.\nYUGOSLAVIA.\nThe Embassy of the Socialist Federal Republic of Yugoslavia\n\t\t\t\t\tin India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of Federal Republic of Yugoslavia in India.\n134.\nZAIRE.\nH.E. the Ambassador of the Republic of Zaire in India.\nThe Embassy of the Republic of Zaire in India.\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tEmbassy of the Republic of Zaire in India (exemption restricted\n\t\t\t\t\tto goods from bonded stores only).\n135.\nZAMBIA.\nThe High Commission of Zambia in India (for sales intended\n\t\t\t\t\tfor official use).\nThe Diplomatic Officers (including their spouses) of the\n\t\t\t\t\tZambian High Commission in India (for sales intended for\n\t\t\t\t\tpersonal use), (exemption is restricted to goods manufactured or\n\t\t\t\t\tproduced in India and not imported from out of India).\n136.\nZIMBABWE.\nThe Zimbabwe High Commission for its official purchases only\n\t\t\t\t\tupon certification of the Head of Mission Charged Affairs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 98
        }
    ],
    "metadata": {
        "Act ID": "bh114",
        "Act Number": "Act No. 27 of 2005",
        "Enactment Date": "",
        "Act Year": "2005",
        "Short Title": "The Bihar Value Added Tax Act, 2005",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}