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[Section 10]
[Entire Act]
State of Odisha - Subsection
Section 10(4) in Orissa Value Added Tax Act, 2004
| (a) Purchase or receives any goods from outsidethe State for sale within the State on his own behalf or onbehalf of his principal; | Nil |
| (b) Executes any works contract; | Rs. 50,000/- |
| (c) Manufactures or produces any goods for sale; | Rs. 1,00,000/- |
| (d) Carries on any business other than thosereferred to in clauses (a), (b) and (c): | Rs. 2,00,000/- |