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The Orissa Value Added Tax Act, 2004 Notifciation
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Body NOTIFICATION No. 24738 - FIN-CT1-TAX-0025-2012 Dated 2nd July, 2012

In exercise of the powers conferred by sub-section (1) of section 102A of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government do hereby make the following amendments to Schedule B to the said Act , namely:-

AMENDMENT

In Schedule B,-

(A) in PART II,

(i) in the entry appearing in column(2) against serial No.6, the words and coma "fly ash bricks" appearing therein shall be omitted;

(ii) in the entry appearing in column(2) against serial No.48A, after the words and coma "Excavator, backhoe loader, bulldozer" the following shall be added, namely:

" ,all kinds of crane and wheel loader"

(ii) in the entry appearing in column(2) against serial No. 65, after the words "havan samagri including" the words and coma "camphar or karpoor," shall be inserted;

(iv)after serial No 107, the following serial and entries against it shall be inserted, namely: -

"107A. Soya nuggets commonly known as soya badi"; and

(v) after Serial No 98, the following Serial and entries against it shall be inserted, namely:-

"98A. Sanitary napkins and diapers";

(B) after PART II, the following sub PART shall be inserted, namely:-

"PART IIA

GOODS TAXABLE AT OTHER RATES

Sl. No. Name of commodities Rate of tax applicable
1 Unmanufactured Tobacco, beedis and tobacco used in manufacture of beedis 10%

2 Tobacco and its products other than unmanufactured tobacco, beedis and tobacco used in manufacture of beedis 25% ."

By order of the Governor

S.Rout

Under Secretary to Government