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[Cites 0, Cited by 0] [Section 2(46)] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(46)(b) in Orissa Value Added Tax Act, 2004

(b)In case of sale by hire purchase agreement, the prevailing market price of the goods on the date on which such goods are delivered to the purchaser under such agreement shall be deemed to be the sale price.