In exercise of the powers conferred by subsection (2) of section-14 of the Bihar Value Added Taxes Act, 2005 the Governor of Bihar is pleased to make the following amendment in Schedule I of the said Act with immediate effect :-

AMENDMENT

After sl. no. 75 of the said Schedule, a new sl. no. 76 with its corresponding entry shall be added as follows namely :-

"76 - Goods to be purchased or sold for the use of members of the Central Para Military Forces by Central Master Canteen situated in the State sponsored by Ministry of Home, Govt. of India subject to the condition that an officer not below the rank of Commanding Officer certifies that sale/purchase has been done for the use of members of the Central Forces and resale of the sold goods shall not be done"