Jharkhand Value Added Tax Act, 2005State Act of Jharkhand · Act 5 of 2006
The sale of goods as specified in schedule-I shall be exempted from tax under this Act subject to conditions and exceptions set out therein.
*(deleted vide notification no. LG 13/leg dated 01.02.2018)
15. Output Tax —
(1) Output tax in relation to a registered dealer means the tax payable under this Act in respect of any sale of goods by that dealer in the course of his business,
(2) Subject to the provisions of Section 18, a dealer shall be liable to pay the output tax under this Act which shall be levied on the taxable turnover at the rates and subject to such conditions and restrictions as may be prescribed from time to time.