In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar is pleased to direct that tax on the sale of goods specified in column (2) of the said Table appended hereto shall be levied at point or points in a series of sales specified in column (3) of the said Table subject to the conditions and restrictions specified in column (4) of the said table:
TABLE
(b) At the point of sale by oil companies to the retailer or direct to the consumers, if goods are sold by these companies.
(b) At the point of sale by manufacturer if the goods are manufactured in Bihar, and,
(c) In all other cases, at the first point of sale in the State of Bihar.
2. This notification shall come into force with effect from date of issue.