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The Orissa Value Added Tax Rules, 2005
CHAPTER - I : PRELIMINARY

2. Definitions. –

(1) In these rules, unless there is anything repugnant in the subject or context –

(i) "Government Treasury"

means in relation to a dealer registered within the jurisdiction of any Sales Tax Officer or Assistant Commissioner of Sales Tax, the treasury, special treasury or sub-treasury, as the case may be, of the district, sub-division or Tahasil where the dealer' place of business, within that jurisdiction, is situated;