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[Cites 0, Cited by 0] [Section 71(6)] [Section 71] [Entire Act]

State of Odisha - Subsection

Section 71(6)(c) in Orissa Value Added Tax Act, 2004

(c)Where a manager or agent of a non-resident dealer sells or purchases any goods on behalf of that non-resident dealer in the State, the non-resident dealer and the manager or agent residing in the State shall be jointly and severally liable to pay tax on the turnover of such sales or purchases, as the case may be: