In exercise of the power conferred by section 17-A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2004), the state Government having been satisfied that it is necessary so to do in the public interest, do hereby exempt the goods (as goods or any other form) sold in course of execution of works contract to Indian Oil Corporation Limited (I.O.C.L.) Paradeep Petroleum Refinery Project located in the State of Orissa at Abhaya Chandrapur in the district of Jagatsinghpur from payment of tax payable under the provisions of the said Act, on the following conditions, namely:-

1. The aforesaid exemption shall be valid up to the date of commercial production of the concerned unit as to be certified by the Director of Industries, Orissa.

2. For availing the aforesaid exemption the Petroleum Refinery Unit shall furnish to the works contractor a certificate in the format appended hereto duly filled in and signed by the Authorized Officer/Officers of the Unit.

3. The Petroleum Refinery Unit shall submit monthly information of payment made to the works contractors to the Joint Commissioner of Commercial Taxes/Deputy Commissioner of Commercial Taxes of the concerned Range as the case may be within twenty-one days from the end of the relevant month.

By order of the Governor

(Declaration to be furnished by the Authorised Officer of the Petroleum Refinery Unit on receipt of goods through execution of works contract)

I, Sri ……………………………………………………………………………………… (Designation) having duly been authorized by ………………… Refinery Unit), do hereby certify that payment made vide Bill No…………… to ……………… M/s. …………………………………………………………………… of the contractor) ………………………………………………………… having registration certificate number (TIN/SRIN)……………………………………………… in pursuance to work order No…………………………………… and work agreement dt………………………………

I further certify that , from the payment made as above a sum of Rs………………… represents the value of goods (as per details below) involved in the execution of the works contract.

I also declare that the work executed was in the process of setting up the refinery and the commencement of commercial production has not started.

Office Seal of the Authorised Officer