In exrcise of the powers conferred by section 6 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, use and sale therein Act, 1993 (Act. 16 of 1993) the governor of Bihar is pleased to exempt from the levy of entry tax the class of dealers specified in column number (2) of the Table appended hereto subject to the conditions and restrictions specified in the Corresponding column number (3) of the said Table :-
Table
(b) The person effecting entry of any such scheduled goods into any local area from any place outside that local area or from any place outside the State produces before the prescribed authority, on demand, a certificate signed by and bearing seal of the dealer as defined in Section 2(i) of the Bihar Value Added Tax Act, 2005 to the effect that the goods are meant for his Project.
(c) The exemption from Entry Tax shall be available for a period of five years from the date of issue of Policy Notification.
2. This notification shall come into force with effect from the date of its issue.
By order of the governor of Bihar,
RAJIT PUNHANI,
Commissioner-Cum-Secretary.