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[Cites 0, Cited by 0] [Section 2(9)] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(9)(b) in Orissa Value Added Tax Act, 2004

(b)An owner or a lessee of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy the Commissioner that such goods are for his personal use or consumption;