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Rule 2, Bihar Value Added Tax Act Rules, 2006 [S22-WQK]

As at 7 September 2026. In force from 5 June 2006.

In Bihar Value Added Tax Act Rules, 2006 [R10-8TK]. This text from 5 June 2006. No other text held.

Synthetic. This instrument and its words are generated by the register.

Cite: Rule 2, Bihar Value Added Tax Act Rules, 2006 [S22-WQK]. Machine: S22-WQK.

2. Definitions.—(1) In these rules, unless the context otherwise requires,— (a) "Act" means the Bihar Value Added Tax Act, 2005 (27 of 2005); (b) "Form" means a form appended to these rules; (c) "section" means a section of the Act. (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

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Rule 2, Bihar Value Added Tax Act Rules, 2006 [S22-WQK]