The Bihar Value Added Tax Act, 2005

The Bihar Value Added Tax Act, 2005 is an act to consolidate and amend the law relating to the levy of tax on sale or purchase of goods in the State of Bihar. The Act defines various terms related to value-added tax and lays down provisions related to registration, assessment, payment, and recovery of tax. It also provides for the powers of the Commissioner, imposition of penalty and interest, and appeals against orders passed under the Act.