Section 13. BELARUS

13. BELARUS. The Embassy of Belarus in India. Purchases made for its diplomatic and administrative/technical personnel for official as well as personal use. - Serial List of organisations which can claim refund - Number CHAPTER IV RATE OF TAX AND POINT OF LEVY 13. Point or points in series of sales at which sales tax shall be levied. —(1)(a) Subject to the provisions of sections 16 and 17, tax on sale of goods (other than goods specified in Schedule IV) shall be levied at each point in a series of sales in the State of Bihar by a dealer liable to pay tax under this Act. (b) Where the tax is levied at each point of sale, the tax payable by a dealer at any point shall be the amount arrived at after deducting, the input tax credit specified under section 16 or section 17, from the tax computed at that point of sale. (2) (a) The tax on sales, in respect of goods specified in Schedule IV, shall be levied at the first point of their sale in the State of Bihar by a dealer and subsequent sales of the same goods in the State of Bihar shall not be levied to tax, if the dealer making the subsequent sale produces before the prescribed authority the original copy of the cash memo, or invoice or bill issued to him and files a true and complete declaration in the form and in the manner prescribed. (b) The declaration referred to in clause (a) shall be issued by the selling dealer to the purchasing dealer not later than the 30th day of September of the year following the year to which such sales relate. 13. Zinc ores and concentrates. (3) If upon information, the prescribed authority has reasons to believe that the selling dealer has, without reasonable cause, failed to issue to the purchasing dealer the declaration referred to in sub-section (2), he shall, after giving the selling dealer a reasonable opportunity of being heard, direct that the selling dealer shall pay, by way of penalty, a sum of rupees five thousand per month for every month of default or the amount of tax involved, whichever is less. |Serial|Goods| |---|---| |Number|| |14.|Tin ores and concentrates.| |15.|Chromium ores and concentrates.| |16.|Tungsten ores and concentrates.| |17.|Uranium or thorium ores and concentrates.| |18.|Molybdenum ores and concentrates.| |19.|Titanium ores and concentrates.| |20.|Niobium, tantalum, vanadium or zirconium ores and concentrates.| |21.|Precious metal ores and concentrates.| |22.|Other ores and concentrates.| |23.|Granulate slag (slag sand) for the manufacture of iron or steel.| |24.|Benzole.| |25.|Toluole.| |26.|Xylole.| |27.|Naphthalene.| |28.|Phenols.| |29.|Creosote oils.| |30.|Fluorine, chlorine, bromine and iodine.| |31.|Sulphur, sublimed or precipitated; colloidal sulphur.| |32.|Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).| |33.|Hydrogen, rare gases and other non-metals.| |34.|Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not| ||intermixed or inter alloyed; mercury.| |35.|Hydrogen chloride (hydrochloric acid); chlorosulphuric acids.| |36.|Sulphuric acid and anhydrides thereof; oleum.| |37.|Nitric acid; sulphonitric acids.| |38.|Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids.| |39.|Oxides of boron: boric acids.| |40.|Halides and halide oxides of non-metals.| |41.|Sulphides of non-metals; commercial phosphorus trisulphide.| |42.|Ammonia, anhydrous or in aqueous solution.| |43.|Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of| ||sodium or potassium.| |44.|Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or| ||barium.| |45.|Aluminium hydroxide.| |46.|Chromium oxides and hydroxides.| |47.|Manganese oxides.| |Serial|Goods| |---|---| |Number|| |48.|Iron oxides and hydroxides.| |49.|Cobalt oxides and hydroxides; commercial cobalt oxides.| |50.|Tatanium oxide.|