BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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NOTIFICATION NO. S.O. 103, (File No. Bikri Kar/Sanshodhan-03/2006)., Dated the 14th August, 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 make the following amendments to the Table appended to Finance (Commercial Taxes) Department' notification no. S.O. 47, dated the 4th May, 2006.

Amendments

1. For the present entries in column number (2) of serial number 1 of the said Table, the following shall be substituted, namely:

"Drugs and medicines as specified in entry 45 of Schedule III except disposable hypodermic syringes, hypodermic needles, catguts, sutures and surgical dressings."

2. After serial number 2 of the said Table, the following new serial numbers and their corresponding entries shall be added, namely:

Sl. No	Description of Goods	Conditions and Restrictions
1	2	3
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

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