In exercise of the powers conferred by section 15 of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby make the following amendment to the notification of the Government of Orissa in the Finance Department No.15313-CTA-19/2005-F., dated the 31st March 2005 (hereinafter referred to as the said notification) as amended in the notification of the Government of Orissa in the Finance Department No.20411-CTA-19/2005-F., dated the 25th April 2005, namely: -

AMENDMENT

In the said notification, in Explanation I, for the bracket and words "(that is Liquor including Country Liquor)" appearing after the words and figure "item No.1", the following shall be substituted, namely:-

"(that is Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liquor, cordials, bitters and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors) and item No.2 (that is Country Liquor)".