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[Cites 0, Cited by 0] [Section 4(4)] [Section 4] [Entire Act]

State of Odisha - Subsection

Section 4(4)(b) in Orissa Value Added Tax Act, 2004

(b)Where an appeal or application is heard by three members of the Tribunal and the members are divided in opinion on any point or points, such point or points shall be decided in accordance with the opinion of the majority.