Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 20(5)] [Section 20] [Entire Act] State of Odisha - Subsection Section 20(5)(f) in Orissa Value Added Tax Act, 2004 (f)Where the used capital goods are sold, the same shall be subject to tax under this Act.