In exercise of powers conferred by sub-section (1) of section 42A of the Odisha Value Added Tax Act, 2004 (Odisha Act 7 of 2015), I, Saswat Mishra, I.A.S, Commissioner of Sales Tax, Odisha, do hereby notify that all the dealers, to whom provisional refunds have been granted or will be granted under clause (d) of sub-section (1) of Section 58 of the Odisha Value Added Tax Act, 2004 shall be assessed under subsection (1) of Section 42A of the said Act.

Saswat Mishra, (I.A.S)

Commissioner of Sales Tax,