Section 106(2)(l) in Orissa Value Added Tax Act, 2004
(l)A registered dealer, who was eligible to the benefit of, or was entitled to exemption from payment of tax on purchase of raw materials, spare parts, packing materials and sale of its finished products under the repealed Act on the day immediately before the appointed day, shall, on and from the appointed day, be allowed the benefits of deferment of tax, in lieu of such exemption subject to such restrictions and conditions as the Government may, by notification, specify in this behalf.