DEMO|

The Orissa Value Added Tax Act, 2004 History
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Body 18. Zero rated sales.

The rate of tax on the sale of goods subject to levy of tax shall be zero when such goods are sold -

    (a) in course of inter-State trade or commerce ; or

    (b) in course of export out of the territory of India; or

    (c) to a dealer having business under -

      (i) a SEZ; or

      (ii) a STP; or

      (iii) a EHTP; or

    (d) to an EOU