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 goods (as goods or any other form) sold in course of execution of works contract by the Pani Panchayats to different Divisions under the water Resources Department from payment of tax payable under the provisions of the said Act.

By Order of the Governor

S. Rout

Under Secretary to Government