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 make the following amendments to Schedule C to the said Act and direct that the said amendments shall come into force on the 1st April, 2010, namely :-

AMENDMENTS

In Schedule C,-

(i) for the entry appearing in column (2) against serial No.3 including the explanation thereto, the following entry shall be substituted, namely :-

"Light Diesel Oil and Aviation Turbine Fuel except when sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines;

Explanation :- For the purpose of this entry ,"scheduled airlines" means the airlines which have been permitted by the Central Government to operate any Scheduled air transport service;" and

(ii) For the entry appearing in column (2) against serial No.3A, the following entry shall be substituted, namely :-

"Motor Spirit including Petrol, High Speed Diesel".