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[Cites 0, Cited by 0] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(e) in Orissa Motor Spirit (Taxation on Sales) Act, 1946

(e)"retail sale" means a sale by a retail dealer of motor spirit to a person for the purpose of consumption by the person by whom or on whose behalf it is or may be purchased ;