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)(c) in Orissa Value Added Tax Act, 2004 (c)Input tax credit on capital goods shall be allowed only on purchase of such goods made on or after the appointed day.