Section 100. Validation of Bihar Value Added Tax Ordinance, 2005

100. Validation of Bihar Value Added Tax Ordinance, 2005. —Anything done or any action taken under the Bihar Value Added Tax Ordinance, 2005 (Bihar Ord. 1 of 2005) (including any order passed, notification issued and rules made) shall be deemed to be valid and be deemed to have been done or taken under the corresponding provisions of this Act. SCHEDULE I ( See section 7) ||(_See_section 7)| |---|---| |Serial|Goods| |Number|| |1.|Coarse grains.| |2.|Fresh vegetables and fresh fruits.| |3.|Fresh meat, fresh fish and livestock.| |4.|Unprocessed and unbranded salt.| |5.|Fresh milk and pasteurized milk.| |6.|Fresh eggs.| |7.|Unpacked plain water.| |8.|Books, periodicals and journals.| |9.|Unbranded bread.| |10.|Handlooms excluding handloom products.| |11.|Betel leaves.| |12.|Condoms an contraceptives.| |13.|Curd, lassi and butter milk.| |14.|Electrical energy.| |15.|Glass bangles.| |16.|Kumkum and bindi.| |17.|Aids and implements used by handicapped persons.| |18.|Poultry feed and aquatic feed.| |19.|Green garlic and green ginger.| |20.|Firewood.| |21.|Agricultural implements exclusively worked by human or animal power such as rahat, water| ||lift, ploughs and parts thereof, spades (kudali), hoes, phavras, harrows, sickles, khurpies,| ||karing, kundi, mowers, cultivators, ridgers, land levellers, axe, gandasa, shears, yokes, hand| ||dusters.|