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[Cites 0, Cited by 0] [Section 20(5)] [Section 20] [Entire Act]

State of Odisha - Subsection

Section 20(5)(a) in Orissa Value Added Tax Act, 2004

(a)Input tax credit on capital goods shall be allowed from the date of first sale of taxable goods produced or manufactured after the commencement of such production and shall be adjusted against the output tax over a period not exceeding three years: