eCourtsIndia
IndiaCode Laws
Section36
The Bihar Value Added Tax Act, 2005

Tax payable by a dealer

In force From 23 Jun 2005 Act 27 of 2005 As on 17 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 2 provisions

Section 36 of the Bihar Value Added Tax Act, 2005 deals with tax payable by a dealer. The tax payable by a dealer shall be calculated according to the following formula, namely:-- T = A–B Where-- T means the tax payable by the dealer, A means the output tax under this Act, and B means the total amount of input tax credit allowable to the dealer under section 16 or section 17. The Act came into force on 23 Jun 2005.

The tax payable by a dealer shall be calculated according to the following formula, namely:--

T = A–B

Where--

T means the tax payable by the dealer,

A means the output tax under this Act, and

B means the total amount of input tax credit allowable to the dealer under section 16 or section 17.

Section 36, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 16 Input tax credit
  2. s. 17 Exports to be zero-rated

Referred to by 2

  1. s. 54 Accounts to be audited in certain cases
  2. Bihar Value Added Tax (Amendment) Act s. 6 Amendment in Section-36 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

Questions about Section 36

What does Section 36 of the Bihar Value Added Tax Act deal with?

Section 36 of the Bihar Value Added Tax Act is headed "Tax payable by a dealer". The tax payable by a dealer shall be calculated according to the following formula, namely:-- T = A–B Where-- T means the tax payable by the dealer, A means the output tax under this Act, and B means the total amount of input tax credit allowable to the dealer under section 16 or section 17.

How do I find court cases under Section 36 of the Bihar Value Added Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Value Added Tax Act 36, section 36 Bihar Value Added Tax Act, section 36 of the Bihar Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 36 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 16 (Input tax credit), section 17 (Exports to be zero-rated), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When did Section 36 of the Bihar Value Added Tax Act come into force?

Section 36 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 36, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.