In exercise of the powers conferred under sub-section (2) of Section 14 of the Bihar Value Added Tax Act, 2005 (Act No. 27 of 2005) the Governor of Bihar is pleased to make the following amendment to Schedule IV appended to the Act, namely-
Amendment
1. The corresponding entries of Serial No. 7 of Schedule IV shall be substituted in the following way, namely-
"Tobacco and tobacco products, except biri, unmanufactured tobacco (commonly known as 'Khaini'), and other unmanufactured tobacco used in manufacture of biri."
3. This notification shall come into force with effect from the date of its issue.
By order of the Governor of Bihar,
NARENDRA KUMAR SINHA
Commissioner-cum-principal Secretary,
Commercial Taxes Department.