In exercise of the powers conferred by sub-section (1) of Section 102A of the Orissa Value Added tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby makes the following amendmentto Schedule C to the said Act and direct that the said amendments shall come into force on the 7th June, 2008, namely:-
AMENDMENTS
In Schedule C,-
(i) for the entry appearing in column (2) against serial No.3excluding the explanation therto, the following entry shall be substituted namely:-
"Motor spirit including Light Diesel Oil and Aviation Turbine Fuel except when sold to a Turbo - Prop Aircraft.
(ii) after serial No.3, the following new serial and entries against it shall be inserted under appropriate columns namely:-
18%
By order of the Governor