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[Cites 0, Cited by 0] [Section 11(4)] [Section 11] [Entire Act]

State of Odisha - Subsection

Section 11(4)(c) in Orissa Value Added Tax Act, 2004

(c)Where a dealer issues a tax invoice in respect of any sale not falling under clause (b) within fourteen days from the time specified under clause (a), the sale shall be deemed to have taken place at the time the invoice is issued.