Amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

In force Act 10 of 2016 As on 18 Oct 2026

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Act 10 of 2016

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 3 of Bihar Value Added Tax (Amendment) Act, 2016 deals with amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005). The words "five percent" used in clause (b) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "six percent." (2) The words "four percent" used in clause (bb) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2

Amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)- (1) The words "five percent" used in clause (b) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "six percent."
(2) The words "four percent" used in clause (bb) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "five percent.' (3) Serial number 55 and its corresponding entries of schedule-III appended to the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) are hereby be deleted.
(4) A new serial number 1 and its corresponding entries shall be inserted in schedule-IIIA appended to the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) in the following way, namely- "1. Goods as specified in Section 14 of the Central Sales Tax Act, 1956 other than those specified in any of the schedules appended to the Act."
(5) The words "fourteen and a half percent" used in clause (d) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "fifteen percent."
Section 3, Bihar Value Added Tax (Amendment) Act, 2016 (Act 10 of 2016).

Cross-references

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

This section refers to

Central Sales Tax Act s. 14 [Omitted.]

Questions about Section 3

What does Section 3 of the Bihar Value Added Tax (Amendment) Act deal with?

Section 3 of the Bihar Value Added Tax (Amendment) Act is headed "Amendment in Section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)". The words "five percent" used in clause (b) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), shall be substituted by the words "six percent." (2) The words "four percent" used in clause (bb) of sub-section (1) of section-14 of the Bihar Value Added Tax Act, 2

How do I find court cases under Section 3 of the Bihar Value Added Tax (Amendment) 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 (Amendment) Act 3, section 3 Bihar Value Added Tax (Amendment) Act, section 3 of the Bihar Value Added Tax (Amendment) 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 3 of the Bihar Value Added Tax (Amendment) Act, and has it changed?

Its own text turns on Central Sales Tax Act 14 ([Omitted.]), so none of them can safely be read on its own.

When was the Bihar Value Added Tax (Amendment) Act enacted?

Bihar Value Added Tax (Amendment) Act was enacted in 2016 as Act 10 of 2016. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

5. Amendment in Section-35 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)179 words
4. 149 words
2. 116 words
6. Amendment in Section-36 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)108 words
7. 55 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. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/9d1807da-2c42-4bc9-98c0-4f09b7d27ddf.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/6ddb1c06-8c31-4c65-b5c7-f9f526a1907c/content). This page is not a substitute for legal advice.