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[Cites 0, Cited by 0] [Section 76(3)] [Section 76] [Entire Act]

State of Odisha - Subsection

Section 76(3)(b) in Orissa Value Added Tax Act, 2004

(b)An amount equal to three times of the tax payable in respect of the goods involved in the transactions of a dealer which appears to have been evaded by such dealer, if the contravention pertains to the provisions of sub-section (2).