Section 4 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
4. Rate of tax.
- The tax payable by a dealer under this Act shall be levied at the rates specified in Schedules I and II ;Provided that the Government may, from time to time by notification and subject to such conditions as they may impose, fix any lower rate of tax payable under this Act in respect of any goods specified in such notification.
