Whereas the price of sugar has increased in the open market due to severe shortfall in production of sugar in the country;

And whereas, the Central Government have allowed import of raw sugar to augment domestic availability of sugar in order to contain the price arise;

And whereas, although sugar not manufactured in India is subject to levy of tax @ 4% under the Orissa Value Added Tax Act, 2004, Government of India requested the State Government to waive sales tax on imported sugar in order to ensure sufficient availability of sugar in the domestic market at a reasonable price;

Now, therefore, in exercise of powers conferred by section 17-A Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government having been satisfied that it is necessary so to do in the public interest, do hereby exempt the purchase/sale of sugar not manufactured in India from payment of tax payable under the Orissa VAT Act, 2004 on the 1st April, 2010 to the 30th June, 2010..