In exercise of the powers conferred by sub-section (1) of section 102A of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government do hereby make the following amendment to Schedule C to the said Act, and direct that the said amendment shall come into force on the 25th day of December, 2014, namely:-

AMENDMENT

In Schedule C, for the figure "20%" appearing in column (3) against serial No. 3A, the figure "23%" shall be substituted

By order of the Governor

Special Secretary to Government