BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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NOTIFICATION S.O. 47, dated the 4th May, 2006

In exercise of the powers conferred under clause (a) of sub-section (5) of section 15 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar is pleased to permit dealers engaged in the busines of selling goods specified in section 14, on the maximum retail price of such goods subject to the conditions and restrictions specified in column (3) of the said table:

TABLE

Sl. No.	Description of goods	Conditions and Restrictions
1	2	3
1	Drugs and medicines as specified in entry 45 of Schedule III except disposable hypodermic syringes, hypodermic needles, catguts, sutures and surgical dressings.	At the point of sale by importer if the goods are imported from outside Bihar or at the point of sale by manufacturer if the goods are manufactured in Bihar.
2	Chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides other than bleaching powder.	- Do -
3	Food and dietary supplements (such as Horlicks, Ovaltin, Complan, Protinex, Lactogen, Lactodex) manufactured under a license issued under the Prevention of Food Adulteration Act, 1954 by a person holding a license under the Drugs and Cosmetics Act, 1940.	- Do -
4	Aerated or mineral water sold in packed condition.	- Do -
5	Lubricants	- Do -

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