HISTORY
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Body NOTIFICATION NO. S.O.24, dated 24th March, 2005 -

In exercise of the powers conferred by sub-section(3) of section 14 of the Bihar Value Added Tax Act, 2005 the Governor of Bihar is pleased to specify that the tax on the goods mentioned in column (2) of the Table appendedn hereto shall, subject to the corresponding conditions and restrictions specified in column (4) of the Table, be levied at the rate specifed on column (3) of the said Table:

SL	Description of Goods	Rate	Conditions and Restrictions
(1)	(2)	(3)	(4)

1.	Country liquor including (a) at the point of sale by importer if the goods spiced country liquor are imported from outside the State, (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.	50%	Taxable
2.	Portable liquor including spiced country liquor, whether imported from other countries or manufactured in India.	50%	-do-
3.	Natural Gas	20%	-do-
4.	Aviation of Turbine Fuel	29%	-do-
5.	Motor spirit (Petrol) (a) at the point of sale by importer if the goods are imported from outside Bihar and, (b) at the point of sale by oil companies to the retailer or direct to the consumers, if goods are sold by these companies.	24.5%	Taxable
6.	High Speed Diesel Oil and Light Diesel Oil	16.00%	-do-
7.	Tobacco and tobacco products, except biri and unmanufactured tobacco used in manufacture of biri.	20%

2. This notification shall come into force from 1st April 2005.