BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
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Body Notification S.O. 12, dated the 22nd January 2015

In exercise of the powers conferred by clause (c) of sub-section (1) of Section 14 read with sub-section (2) of Section 14 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Governor of Bihar is pleased to make the following amendments in the Departmental Notification number S.O. 24 dated 24th March, 2005, namely-,

Amendments

1. The present entries of column (2) of serial number 2 of the Table appended to the Departmental Notification number S.O. 24, dated 24th March, 2005 (as amended from time to time), shall be substituted by the following :-

" Potable spirit, wine or liquor whether imported from other countries or manufactured in India if the Ex-Distillery Price of such potable spirit, wine or liquor is upto eight hundred and forty-five rupees per case."

2. After serial number 7 of the Table appended to the Departmental Notification number S.O. 24, dated 24th March, 2005 (as amended from time to time), the following new serial number 8 and its corresponding entries shall be added, namely-

Potable spirit, wine or liquor whether imported from other countries or manufactured in India if the Ex-Distillery Price of such potable spirit, wine or liquor exceeds eight hundred and forty-five rupees per case

50 percent

At every point of sale in a series of sales in the State of Bihar."

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

By order of the Governor of Bihar,

DR. E. L. S. N. BALA PRASAD,

Commissioner-cum-Secretary,

Commercial Taxes Department.