The Orissa Value Added Tax Act, 2004

Body 102-A. Power to amend Schedule.

(1) The State Government may, by notification, alter, add to or cancel any item or entry in the Schedule C.

(2) References made in this Act to the Schedule, or any entry or item thereof, shall be construed as references to the Schedule or, as the case may be, the entry or item thereof as, for the time being, amended in exercise of the powers conferred by this section.

(3) Every notification issued under sub-section (1) shall, as soon as it is published, be laid before the Assembly for a period of fourteen days which may be comprised in one or more session.