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 0] [Section 71(1)] [Section 71] [Entire Act] State of Odisha - Subsection Section 71(1)(a) in Orissa Value Added Tax Act, 2004 (a)The tax payable by such firm, association or Family up to the date of such discontinuance may be assessed as if no such discontinuance had taken place: and