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[Cites 0, Cited by 0] [Section 58(1)] [Section 58] [Entire Act]

State of Odisha - Subsection

Section 58(1)(a) in Orissa Value Added Tax Act, 2004

(a)Where any return filed under this Act shows any amount to be refundable to a dealer on account of sale referred to in clause (b), (c) and (d) of section 18, the dealer may make an application to the assessing authority for refund of that amount in the manner and form as may be prescribed: