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[Cites 0, Cited by 0] [Section 11(4)] [Section 11] [Entire Act]

State of Odisha - Subsection

Section 11(4)(b) in Orissa Value Added Tax Act, 2004

(b)Where, before the time applicable under clause (a), the dealer selling the goods issues a tax invoice in respect of such sale, the sale shall, to the extent it si covered by the invoice or payment, be deemed to have taken place at the time the invoice is issued or the payment is received, whichever is earlier.