Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 95(1)] [Section 95] [Entire Act] State of Odisha - Subsection Section 95(1)(b) in Orissa Value Added Tax Act, 2004 (b)Any sum of money received or paid by him in the course of business is otherwise than by way of sale of purchase of goods by him;