Section 24 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
24. Grant of rebate.
- The Government may in such circumstances and in such manner as may be prescribed, allow rebate of any part of the tax payable in respect of any goods carried by or on behalf of any new industry in Orissa for the purpose of manufacture in such industry for a maximum period of five years :Provided that rebate once allowed tinder this section shall not be subject to any change for a period of two years from the date of such allowance.
