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The Orissa Value Added Tax Act, 2004
CHAPTER I : PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,-

(11). "Co-operative society" means a co-operative society registered under the Orissa Co-operative Societies Act, 1962 (Orissa Act 2 of 1963.) and includes a Co-operative registered under the Orissa Self-Help Co-operatives Act,2001(Orissa Act 4 of 2002.) ;