Section 77 of Bihar VAT : Section 77: Determination Of Disputed Questions
Bihar VAT
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Explanation using Example
Imagine a scenario where Mr. Kumar runs a small bakery in Patna, Bihar. He has been selling cakes and cookies without registering for the Bihar Value Added Tax Act, 2005, believing that his small-scale operations do not classify him as a 'dealer' as per the Act. The local VAT authorities receive a tip-off about his business and initiate an inquiry to determine whether Mr. Kumar should indeed be registered under the Act and whether he is liable to pay VAT.
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