Section 106(2)(j) in Orissa Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 106(2)] [Section 106] [Entire Act]

State of Odisha - Subsection

Section 106(2)(j) in Orissa Value Added Tax Act, 2004

(j)A registered dealer, who was eligible to the benefit of deferment of tax in terms of a notification issued under the repealed Act on the day immediately before the appointed day and who would have continued to be so eligible on appointed day under the repealed Act had this Act not come into force, shall be allowed the benefit of such deferment in respect of tax payable by him under this Act, by the Commissioner, for the balance unexpired period subject to the limit of such percentage of gross value of the fixed capital investment to which such dealer would have been entitled and the same restrictions and conditions as specified in such notification:

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State of Odisha - Subsection

Section 106(2)(j) in Orissa Value Added Tax Act, 2004