The Orissa Value Added Tax Act, 2004 Notifciation
-

Body NOTIFICATION No. S.R.O. No.582/2013 No.29769/FIN-CT I-TAX-0017/2012/F.Dated 20th September, 2013

In exercise of the powers conferred by sub -section (1) of Section 17A of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government having been satisfied that it is necessary so to do in the public interest, do hereby exempt sale of goods to and purchase of goods by, the Central Police Canteens located in the State excluding those goods specified in the schedule below from payment of tax payable under the provisions of said Act subject to the following conditions, namely:-

1. For availing the aforesaid exemption, the Head of Central Armed Police Forces in Odisha in charge of Central Police Canteens shall authorise an officer who, on his behalf, furnish to the selling dealer necessary certificate in the format appended hereto duly filled in and signed by such authorised Officer.

2. The authorised officer of the Central Armed Police Forces Establishment in charge of Central Police Canteens, shall submit monthly information of purchase and sale of the goods within the State to the Joint Commissioner of Commercial Taxes of the Range within twenty-one days from the end of the month last transacted.

SCHEDULE

Sl. No.	Description of Goods
1	Motor Spirit including Petrol, High Speed Diesel, Light Diesel Oil and ATF
2	Narcotics, Bhanga, Ganja, Opium etc.
3	Motor Vehicle including Trucks, Bus, Cars, Jeeps, Three Wheelers and Two Wheelers.
4	Cement and Construction Materials.

By Order of the Governor

S. ROUT

Deputy Secretary to Government