Section 18 in Orissa Value Added Tax Act, 2004

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- The rate of tax on the sale of goods subject to levy of tax shall be zero when such goods are sold-

(a)In course of inter-State trade or commerce; or

(b)In course of export out of the territory of India; or

(c)To a dealer having business under-

(i)A SEZ; or

(ii)A STP; or

(iii)A EHTP; or

(d)To an EOU

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