Section 36: Tax payable by a dealer.
The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005
The tax payable by a dealer shall be calculated according to the following formula, namely:--
T = A–B
Where--
T means the tax payable by the dealer,
A means the output tax under this Act, and
B means the total amount of input tax credit allowable to the dealer under section 16 or section 17.
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