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Section6
The Bihar Value Added Tax Act, 2005

Non-levy of tax in certain cases

In force From 23 Jun 2005 Act 27 of 2005 As on 16 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 6 provisions

Section 6 of the Bihar Value Added Tax Act, 2005 deals with non-levy of tax in certain cases. No tax shall be payable under this Act on sales or purchases of goods which have taken place-- (a) in the course of inter-State trade or commerce; The Act came into force on 23 Jun 2005.

(1) No tax shall be payable under this Act on sales or purchases of goods which have taken place--

(a) in the course of inter-State trade or commerce;

(b) outside the State of Bihar;

(c) in the course of import of goods into, or, export of goods out of, the territory of India.

(2) The provisions of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining when a sale or purchase of goods shall be deemed to have taken place in any of the ways mentioned in clause (a) or clause (b) or clause (c) of sub-section (1).

Section 6, 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 6

  1. s. 4 Levy of purchase tax
  2. s. 8 Burden of proof
  3. s. 15 Compounding of tax liability in certain cases
  4. s. 35 Taxable turnover
  5. s. 40 Advance recovery of tax on sales and supplies to Governments and other persons
  6. s. 41 Advance recovery of tax from works contractors

Questions about Section 6

What does Section 6 of the Bihar Value Added Tax Act deal with?

Section 6 of the Bihar Value Added Tax Act is headed "Non-levy of tax in certain cases". No tax shall be payable under this Act on sales or purchases of goods which have taken place-- (a) in the course of inter-State trade or commerce;

How do I find court cases under Section 6 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 6, section 6 Bihar Value Added Tax Act, section 6 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 6 of the Bihar Value Added Tax Act, and has it changed?

6 other provisions in this corpus refer back to it.

When did Section 6 of the Bihar Value Added Tax Act come into force?

Section 6 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 6, 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 16 Oct 2026. This page is not a substitute for legal advice.