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[Cites 0, Cited by 0] [Section 2(12)] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(12)(c) in Orissa Value Added Tax Act, 2004

(c)a non-resident dealer or an agent of a non-resident dealer, or a local branch of a firm or company or association or body of persons whether incorporated or not, situated outside the State;