Bihar Value Added Tax Rules, 2005
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Body 2A. Taxable quantum.-

The taxable quantum under the second proviso to sub-section (3)(b) of section 3 shall, in respect of the class of dealers specified in column (2) of the Table given below, be the amount specified in column (3) of the said Table.

Table

Sl No	Class of dealer	Amount in rupees
(1)	(2)	(3)
1	Dealers engaged in the business of transactions specified in clause (ii) and clause (iv) of sub-section (zc) of section 2	NIL
2	All dealers other than those specified at serial number 1 above	Ten lakh