In exercise of the powers conferred under proviso to sub-section (1) of Section 61 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Commissioner, with effect from the date of issuance of this notification, exempts consignment of the following value from requirement of clause (c) of sub-Section (1) of Section 61 in so far as it relates to the carrying declarations as prescribed under rule 41 of the Bihar Value Added Tax Rules, 2005:-

'In case of transportation within the state of Bihar, if the Value of goods transported is Rupees 2,00,000 (Rs. Two lakh) or less.'

2. Departmental Notification number- 4324 dated 03.12.2013 shall, with effect from the date of issuance of this notification, stand cancelled.

By order of the Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary.

Commercial Taxes Department.