In exercise of the powers conferred by sub-section (1) of Section 102-A of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005) the State Government do hereby make the following amendment to schedule B to the said Act and direct that the said amendment shall come into force from the 1st day of August, 2010, namely:

AMENDMENTS

In Part II of the said Schedule B, after serial No.23, the following new serial and entry against it shall be inserted, namely:

"23A Bunker Fuel (Furnace Oil) and Lubricants when sold to vessel on International Run only"