In exercise of the powers conferred by Section 102A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby make the following amandments to Schedule C to the said Act and direct that the said amendments shall come into force on the 1st June 2007, namely:-

AMENDMENT

In the said Schedule C, for the entry appearing in column (2) against serial No.3, the following entry shall be substituted, namely:-

"Motor spirit including Petrol, High Speed Diesel, Light Diesel Oil and Aviation Turbine Fuel except when sold to a Turbo - Prop Aircraft;

Explanation - For the purpose of this entry, `Turbo-Prop Aircraft' means an air-craft deriving thrust, mainly from propeller, which may be driven by either turbine engine or piston engine".