The Bihar Value Added Tax Act, 2005
Section 36. Tax payable by a dealer.
The tax payable by a dealer shall be calculated according to the following formula, namely:--
T = A–B
Where--
T means the tax payable by the dealer,
A means the output tax under this Act, and
B means the total amount of input tax credit allowable to the dealer under section 16 or section 17.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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