State Act
15
Section 15. Output Tax
Jharkhand Value Added Tax Act, 2005
Act no. 5 of 20062006In forceJharkhand (State Act)
15. Output Tax — (1) Output tax in relation to a registered dealer means the tax payable under this Act in respect of any sale of goods by that dealer in the course of his business, (2) Subject to the provisions of Section 18, a dealer shall be liable to pay the output tax under this Act which shall be levied on the taxable turnover at the rates and subject to such conditions and restrictions as may be prescribed from time to time.