Bihar Value Added Tax Rules, 2005
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10A. Manner of adjustment of tax in certain cases-

Where by a notification published under clause (a) of sub-section (2) of section 13 the State Government specifies that tax shall be levied at more than one point or on every point of sale of any goods, the amount of tax to be adjusted at the point of sale shall be the amount arrived at after applying the following formula:

TA = (R) X (OS + PC - CS)

Where,

TA =	The amount of tax to be adjusted by the selling dealer;
R =	The rate of tax applicable to the goods sold;
OS =	The value of opening stock of goods, at the beginning of the first day of the month, which fulfill the following conditions: (a) tax is leviable at more than one point or on every point of the sale of the goods in terms of a notification issued under clause (a) of subsection (2) of section 13; (b) the goods have been purchased on or after the date of the issuance of the notification referred to in (a) above; and (c) the goods have been purchased after payment of tax from within the State of Bihar.
PC =	The value of purchase of goods, during the month, which fulfill the following conditions: (a) tax is leviable at more than one point or on every point of the sale of the goods in terms of a notification issued under clause (a) of subsection (2) of section 13; (b) the goods have been purchased on or after the date of the issuance of the notification referred to in (a) above; and (c) the goods have been purchased after payment of tax from within the State of Bihar.
CS =	The value of closing stock of goods, at the end of the last day of the month, which fulfill the following conditions: (a) tax is leviable at more than one point or on every point of the sale of the goods in terms of a notification issued under clause (a) of subsection (2) of section 13; (b) the goods have been purchased on or after the date of the issuance of the notification referred to in (a) above; and (c) the goods have been purchased after payment of tax from within the State of Bihar.

Provided that if any part of such goods purchased form within the State of Bihar after payment of tax thereon are disposed of in any manner other than by way of sale within the State of Bihar, the amount of tax qualifying for adjustment, as aforesaid, shall stand proportionately reduced.

Explanation- the purpose of this rule, the word "tax" shall mean tax payable within the meaning of section 14.