Chapter-I

Preliminary

(Legislative Department)

New Delhi, the 23rd June, 2005/Asadha 2, 1927 (Saka)

The following Act of Parliament received the assent of the President on the 23rd June, 2005, and is hereby published for general information:

THE BIHAR VALUE ADDED TAX ACT, 2005

No. 27 of 2005

[23rd June, 2005]

An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto. Be it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:

1. Short Title, Extent and Commencement

(1) This Act may be called the Bihar Value Added Tax Act, 2005.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall be deemed to have come into force on the 1st day of April, 2005.