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

Body 2. Definitions

In this Act, unless the context otherwise requires,-

(29). "Output tax" (Omitted w.e.f. 01-07-2017) in relation to any registered dealer means the tax leviable and payable under this Act in respect of sale of any taxable goods made by that dealer in the course of his business;