In exercise of powers conferred under sub-section (2) of section 14 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar is pleased to amend Notification No. S.O. 86 dated 12 June, 2006 and in Schedule I of the said Act.

AMENDMENT

1. After serial no. 69 of the said Schedule, entries in serial number 70 shall be substituted as following –

"70. Sale or Purchase of goods by the Canteen Store Department or the Regimental unit run Canteen attached to the Military units and Border Security Force in the State of Bihar and are required for bonafide use of the members of the Defence Forces of India and are also certified by an officer not below the rank of Commanding Officer subject to the condition that goods sold by Canteen Stores Department are not resold.

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