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

State of Odisha - Subsection

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

(e)Amount received or receivable by the seller by way of deposit, warranty (whether refundable or not) which has been received or is receivable whether by way of separate agreement or not, in connection with or incidental or ancillary to the sale of goods shall be deemed to be included in the sale price,