section 6
Non-levy of tax in certain cases.
The Bihar Value Added Tax Act, 2005Tax2005100 sections15 chapters
Chapter II INCIDENCE OF TAX
Statutory text
- (1) No tax shall be payable under this Act on sales or purchases of goods which have taken place--
- (a) in the course of inter-State trade or commerce;
- (b) outside the State of Bihar;
- (c) in the course of import of goods into, or, export of goods out of, the territory of India.
- (2) The provisions of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining when a sale or purchase of goods shall be deemed to have taken place in any of the ways mentioned in clause (a) or clause (b) or clause (c) of sub-section (1).
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