In exercise of the power 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 alteration and addition in the entries to SCHEDULE C to the said Act, namely:-
In SCHEDULE C ,-
(i) in serial number 3, for the words "Natural Gas" appearing in column (2), the words "Natural Gas other than those covered under serial no. 3A and 3B." shall be substituted; and
(ii) after serial no.3, the following serials and entries against them shall be inserted under appropriate column namely:-
By Order of the Governor
S. ROUT
Under-Secretary to Government