Added Tax Act, 2005”.

Amendment in Section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993)-

1. (1) The words and figures “the Bihar Finance Act,1981” used in sub section (2) of section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “the Bihar Value Added Tax Act, 2005”.
2. (2) The words “twenty five thousands” used in first proviso of sub-Section (2) of Section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words “one thousand”.
3. (3) The words and figures “sub-section (3) of Section 7 of the Bihar Finance Act,1981, reduction of his liability under the Bihar Finance Act,1981” used in third proviso of sub section (2) of section 3 of the Bihar tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (Bihar Act 16 of 1993) shall be substituted by the words and figures “Section 7 of the Bihar Value Added Tax Act, 2005, reduction of his

liability under the Bihar Value Added Tax Act, 2005”.