Section 1
Short title, extent and commencement.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
(1) This Act may be called the Bihar Value Added Tax
Act, 2005.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall be deemed to have come into force on the 1st day of April, 2005.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall be deemed to have come into force on the 1st day of April, 2005.