In exercise of the powers conferred by Section 94 of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby make the following rules further to amend the Orissa Value Added Tax Rules, 2005, namely :-
1. (1) These rules may be called the Orissa Value Added Tax (Amendment) Rules, 2006.
(2) They shall come into force on the date of their publication in the Orissa Gazette.
2. In the Orissa Value Added Tax Rules, 2005, for "Form VAT - 402," the following Form shall be substituted, namely :-
[sub-rule (3) of rule 79]
IN TRIPLICATE