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[Cites 0, Cited by 0] [Section 58(3)] [Section 58] [Entire Act]

State of Odisha - Subsection

Section 58(3)(a) in Orissa Value Added Tax Act, 2004

(a)Subject to the provisions of section 31, where a registered dealer closes down or discontinues his business and the net tax payable as a result of such closure or discontinuance of business, after taking into account the closing stock, is a negative value, the dealer shall make an application for refund to the assessing authority in such form and within such time as may be prescribed.