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 58(3)] [Section 58] [Entire Act] State of Odisha - Subsection Section 58(3)(b) in Orissa Value Added Tax Act, 2004 (b)Any refund covered under clause (a) shall be granted in such manner and subject to such conditions and restrictions as may be prescribed.