Where a dealer purchases any taxable goods from any person within the State of Bihar, and such person is not a registered dealer and the said goods are used as capital assets anytime after such purchase, there shall be levied, a tax on the purchase price of such purchases at the rate at which tax on sales is leviable on the said goods.
Section 5: Liability to pay purchase tax on certain purchases.
The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005
Where this provision sits
| Act | The Bihar Value Added Tax Act, 2005 |
|---|---|
| Section | 5 |
| Marginal note | Liability to pay purchase tax on certain purchases. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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