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

State of Odisha - Subsection

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

(a)Notwithstanding anything contained in the Sale of Goods Act, 1930, but subject to clauses (b) and (c), the sale of goods shall, for the purposes of this Act, be deemed to have taken place when title or possession of the goods is transferred or, in the case of works contract, when the goods are incorporated in the course of execution of the works contract, whether or not there is receipt of payment for such sale.