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[Cites 0, Cited by 0] [Section 32] [Entire Act]

State of Odisha - Subsection

Section 32(6) in Orissa Value Added Tax Act, 2004

(6)Notwithstanding anything contained in sub-section (1), where any change alters the basic status of a dealer, such as, conversion of proprietorship concern to partnership firm or vice-versa, dissolution of an existing firm and creation of a new firm, formation of a firm into a company or vice versa, a fresh certificate of registration shall be required to be obtained by the dealer.