In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Governor of Bihar is pleased to make the following amendment of the Government of Bihar, Finance (Commercial Taxes) Department Notification No. S.O. 43 dated the 4th May, 2006 :-

Amendment

1. The present entries in column (3) of serial number 5 and 6 of the Table appended to the Government of Bihar, Finance (Commercial Taxes) Department Notification No. S.O. 43 dated the 4th May, 2006 shall be substituted in the following way, namely :-

"At every point of sale in the State of Bihar"

2. This notification shall come into force with effect from 1st October, 2006.