Section 54(5)(a) in Orissa Value Added Tax Act, 2004

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State of Odisha - Subsection

Section 54(5)(a) in Orissa Value Added Tax Act, 2004

(a)Where, on an application being made by the contractor in this behalf, the assessing authority is satisfied that any works contract of the nature referred to in sub-section (1) involves both transfer of property in goods and labour or services, or involves only labour or services and accordingly, justifies deduction of tax on a part of the sum in respect of the works contract or as the case may be justifies no deduction of tax, he shall, after giving the contractor a reasonable opportunity of being heard, grant him such certificate as may be appropriate, in the manner prescribed:

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State of Odisha - Subsection

Section 54(5)(a) in Orissa Value Added Tax Act, 2004