In exercise of the powers conferred by section 17-A of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government having been satisfied that it is necessary so to do in the public interest, do hereby exempt the sale of Aviation Turbine Fuel (ATF) to international flights from payment of tax payable under the said Act subject to the condition that the international airlines shall give a certificate to the selling dealer ( Oil Company ) of Aviation Turbine Fuel ( ATF ) in the State in the proforma appended herewith about the detail purchase of Aviation Turbine Fuel (ATF).
PROFORMA
To
M/S________________________
( Name of dealer selling Aviation Turbine Fuel)
Certified that Aviation Turbine Fuel (ATF) as detailed below have been purchased from the _____________________________________ ( Name of dealer selling Aviation Turbine Fuel) for the international flight __________ (Name of Airlines) __________ Bearing No ___________________ leaves for ________.
By order of the Governor
Under Secretary to Government