Section 2(b) in The Central Sales Tax (Orissa) Rules, 1957
(b)[ the words "agent", "circle" and "range" shall have the same meaning as have been assigned to them in the Orissa Value Added Tax Rules, 2005;] [Substituted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.](bb)[ "Appellate Authority" means an Assistant Commissioner of Sales Tax when the order appealed against is passed by a Sales Tax Officer and an Additional Commissioner of Sales Tax when the order appealed against is passed by an Assistant Commissioner of Sales Tax; [Inserted vide Orissa Gazette Extraordinary No. 962 dated 6.7.2006.](bbb)"Assessing Authority" means an officer appointed or deemed to have been appointed under the Orissa Value Added Tax Act, 2004 and authorised by the Commissioner to make assessment under that Act;]
