Liability to pay purchase tax on certain purchases
Section 5 of the Bihar Value Added Tax Act, 2005 deals with liability to pay purchase tax on certain purchases. Where a dealer purchases any taxable goods from any person within the State of Bihar, and such person is not a registered dealer and the said goods are used as capital assets anytime after such purchase, there shall be levied, a tax on the purchase price of such purchases at the rate at which tax on The Act came into force on 23 Jun 2005.
Where a dealer purchases any taxable goods from any person within the State of Bihar, and such person is not a registered dealer and the said goods are used as capital assets anytime after such purchase, there shall be levied, a tax on the purchase price of such purchases at the rate at which tax on sales is leviable on the said goods.
Section 5, 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.
Referred to by 2
Questions about Section 5
What does Section 5 of the Bihar Value Added Tax Act deal with?
Section 5 of the Bihar Value Added Tax Act is headed "Liability to pay purchase tax on certain purchases". Where a dealer purchases any taxable goods from any person within the State of Bihar, and such person is not a registered dealer and the said goods are used as capital assets anytime after such purchase, there shall be levied, a tax on the purchase price of such purchases at the rate at which tax on
How do I find court cases under Section 5 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 5, section 5 Bihar Value Added Tax Act, section 5 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 5 of the Bihar Value Added Tax Act, and has it changed?
2 other provisions in this corpus refer back to it.
When did Section 5 of the Bihar Value Added Tax Act come into force?
Section 5 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 5, 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
- 2. Definitions2082 words
- 93. Power to make rules1896 words
- 56. Production of books of account, inspection, search and seizure1330 words
- 24. Returns, payment of tax, interest and penalty1244 words
- 16. Input tax credit1054 words
- 9. Tribunal1053 words
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 20 Oct 2026. This page is not a substitute for legal advice.