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[Cites 0, Cited by 0] [Section 95(1)] [Section 95] [Entire Act]

State of Odisha - Subsection

Section 95(1)(c) in Orissa Value Added Tax Act, 2004

(c)Any purchase or sale of goods made by him is not liable to tax by reason of such purchase or sale being outside the State or in the course of inter-State trade or commerce or in the course of the import of the goods into or the export of the goods out of the territory of India;