BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification No. S.O. 260, dated 19th November, 2009

In exercise of the powers conferred by Clause (f) of Sub-section (3) of Section 16 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005) the Governor of Bihar is pleased to specify that no input tax credit shall be allowed or be claimed in respect of the goods mentioned in Column (2) of the Table appended hereto.

Table

Serial No.	Goods	Conditions and restrictions
(1)	(2)	(3)
1	All kinds of kerosene Oil.	When it is sold by an Oil Marketing Company after purchase from another Oil Marketing Company at a price fixed under a price control mechanism either by the Central Government or the State Government that is lower than the corresponding purchase price.
2	Liquefied Petroleum Gas for domestic use.	- do -

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