Section 5 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
5. Exemption in respect of goods exported.
- If the Government are satisfied that circumstances exist for which it is necessary so to do, they may, by notification exempt the payment of tax, in whole or in part, in respect of any goods carried for the purpose of export to places outside the territory of India for such period as may be fixed from time to time.
