In exercise of 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 amendments to the Government of Bihar, Finance (Commercial-Taxes) Department notification no. S.O. 43 dated 4th May, 2006, as amended from time to time-

AMENDMENT

1. The present entries in column (3) of serial numbers 5 and 6 of the Table appended to the said notification shall be substituted in the following way, namely:

"(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."

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