In exercise of the powers conferred by the second proviso to sub-section (1) of Section 65 of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government do hereby exempt the dealers (Unit Run Canteens run by Defence Establishments) carrying on business in sale of Goods to Military Personnel or Ex-Service Personnel in CSD Canteens, from the liability to get their accounts audited under the provisions of sub-section (1) of Section 65 subject to furnishing of a certificate annexed herewith by such dealers each year within a period of three months from the date of expiry of that year on which payment of tax is due.

By order of the Governor

S Rout

Under Secretary to Government

Certificate to be furnished by a dealer (Unit Run Canteens run by Defence Establishments) carrying on business in sale of Goods to Military Personnel/Ex-Service Personnel in CSD Canteens.

CERTIFICATE

I _______________________________________________ Authorished Person of M/s. _________________________ certify that I/We have carried on business only in sale of goods to Military Personnel / Ex-Service Personnel in CSD Canteens during the year___________________.

Date

Place

Signature of the Authorised Person