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[Cites 0, Cited by 0] [Section 20(5)] [Section 20] [Entire Act]

State of Odisha - Subsection

Section 20(5)(b) in Orissa Value Added Tax Act, 2004

(b)Input tax credit under clause (a) of this sub-section shall be allowed in lump sum provided that value of such capital goods is rupees one lakh or less.