The Orissa Value Added Tax Act, 2004 Notifciation
-

Body Notification No. 1276 -FIN-CT1-TAX-0009-2013 Dated 17th January, 2014

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

AMENDMENT

1. In Schedule B, in Part-llA, after serial No. 3, the following serial and the entry shall be inserted under appropriate column, namely:-

Pre-owned commercial vehicles sold through Registered dealers.

Explanation- The selling dealer shall not be entitled to any claim for input tax credit on the tax paid on the materials purchased for use in renovation or repair of the pre-owned commercial vehicles before resale.

2%"

By Order of the Governor

Deputy Secretary to Government