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[Cites 0, Cited by 0] [Section 5] [Entire Act]

State of Odisha - Subsection

Section 5(8) in Orissa Entry Tax Act, 1999

(8)Notwithstanding anything contained in sub-section (6), where any change alters the basic status of dealer, such as, conversion of proprietorship concern to partnership firm or vice versa; dissolution of an existing firm and creation of a new firm formation of a firm into a company or vice versa, a fresh certification of registration shall be required to be obtained by the dealer.