Section 30
Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc.
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) Notwithstanding anything contained in section 19, or section 26 and subject to such rules as may be
prescribed, it shall be open to the prescribed authority or any other officer authorised by the Commissioner
in this behalf to make provisional or final assessment of turnover of sale or purchase of goods, as the case
may be, effected by any dealer residing outside the State of Bihar and carrying on business temporarily by
way of fair, mela or by way of any other similar mode in the State of Bihar.
(2) If a dealer referred to in sub-section (1) claims that the sales affected by him are not of goods imported by him, the onus to prove such claim shall lie on the claimant.
(2) If a dealer referred to in sub-section (1) claims that the sales affected by him are not of goods imported by him, the onus to prove such claim shall lie on the claimant.