BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body NOTIFICATION S.O. 43, dated the 4th May, 2006

In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar is pleased to direct that tax on the sale of goods specified in column (2) of the said Table appended hereto shall be levied at point or points in a series of sales specified in column (3) of the said Table subject to the conditions and restrictions specified in column (4) of the said table:

TABLE

Sl. No.	Description of goods	Stages at which said tax is to be levied	Conditions and Restrictions
1	2	3	4
1	Motor Spirit (Petrol)	(a) At the point of sale by importer if the goods are imported from outside Bihar or at the point of sale by the manufacturer if the goods are manufactured in Bihar, or, (b) At the point of sale by oil companies to the retailer or direct to the consumers, if goods are sold by these companies.
2	High Speed Diesel Oil and Light Diesel Oil	- do -
3	Natural Gas	(a) At the point of sale by importer if the goods are imported from outside the State, (b) At the point of sale by manufacturer if the goods are manufactured in Bihar, and, (c) In all other cases, at the first point of sale in the State of Bihar.
4	Omitted w.e.f 13/9/07	- do -
5	Omitted w.e.f 13/9/07	(a) At the point of sale by importer if the goods are imported from outside the State. (b) at the point of sale by manufacturer if the goods are manufactured in Bihar, and (c) in all other cases, at the first point of sale in the State of Bihar.
6	Potable spirit, wine or liquor whether imported from other countries or manufactured in India	(a) At the point of sale by importer if the goods are imported from outside the State. (b) at the point of sale by manufacturer if the goods are manufactured in Bihar, and (c) in all other cases, at the first point of sale in the State of Bihar.
7	Tobacco and tobacco products, except biri, unmanufactured tobacco (commonly known as 'Khaini'), and other unmanufactured tobacco used in manufacture of biri.	At every point of sale in a series of sales in the State of Bihar.
8	Omitted w.e.f. 03-09-2015

2. This notification shall come into force with effect from date of issue.