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 32(1)] [Section 32] [Entire Act] State of Odisha - Subsection Section 32(1)(a) in Orissa Value Added Tax Act, 2004 (a)Seller or disposes of his business or any part thereof or the place of business, or discontinues his business; or