(1)This Act may be called the Orissa Value Added Tax Act, 2004.(2)It extends to the whole of the State of Orissa.(3)It shall come into force on such date as the Government may, be [notification] [Came into force w.e.f. the 1st April 2005 vide Orissa Gazette, Extraordinary, dated the 31st April 2005. (No. 539).], appoint and different dates may be appointed for different provisions of this Act.
