Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 20(3)] [Section 20] [Entire Act] State of Odisha - Subsection Section 20(3)(d) in Orissa Value Added Tax Act, 2004 (d)For use as containers for packing of goods, other than those exempt from tax under this Act, for sale or resale; or