Bihar VAT Act

patna high court
Case BriefsHigh Courts

“If the goods are imported for any purpose other than consumption, use or sale within the State, then the importer has to prove how the goods imported were disposed of.”

patna high court
Case BriefsHigh Courts

“Section 60(4) of Bihar VAT Act, 2005 enables a seizure of goods along with the carrier if the authority suspects the transport to be in contravention of the provisions of Section 60(2).”