In exercise of the powers conferred by Sub-Section (2) of Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the Governor of Bihar is pleased to make the following amendments to Schedule I and Schedule II appended to the said Act:-

Amendments

1. A new serial no. in schedule I of the said Act shall be added as follows:-

" 82 Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan when sold by any dealer whose Gross Turn Over does not exceed 100 crores rupees during a year."

2. Serial No. 4 of schedule II of the said Act shall be substituted as follows:-

" 4. Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan when sold by any dealer whose Gross Turnover exceeds 100 crores rupees during a year."

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

By order of the Governor of Bihar,

RAJIT PUNHANI,

Commissioner cum Secretary

Commercial Taxes