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[Cites 0, Cited by 0] [Section 2(46)] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(46)(d) in Orissa Value Added Tax Act, 2004

(d)Amount of duties levied or leviable on the goods under the Central Excise Act, 1944, and the Customs Act, 1962 (52 of 1962) whether such duties are payable by the seller or any other person, shall be included in the sale price.