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[Cites 0, Cited by 0] [Section 35(4)] [Section 35] [Entire Act]

State of Odisha - Subsection

Section 35(4)(a) in Orissa Entry Tax Act, 1999

(a)Where any return filled under this Act shows any amount to be refundable to a dealer on account of sale in course of export out of the territory of India or, on account of claim of deductions or exemptions provided under this Act, the dealer may make an application in such form to the assessing authority for refund in such manner and in such form as may be prescribed.