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

State of Odisha - Subsection

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

(a)Where any person sells or purchases any taxable goods as a commission agent on behalf of his principal, such commission agent and his principal shall both be jointly and severally liable to pay tax on the turnover of such sales or purchases, as the case may be.