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[Cites 0, Cited by 0] [Section 2(7)] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(7)(ii) in Orissa Value Added Tax Act, 2004

(ii)Transaction of sale or purchase of capital goods pertaining to any trade, commerce, manufacture, adventure, concern or transaction shall be deemed to be a transaction comprised in business.