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[Cites 0, Cited by 0] [Section 20(5)] [Section 20] [Entire Act]

State of Odisha - Subsection

Section 20(5)(d) in Orissa Value Added Tax Act, 2004

(d)In case of closure of business before the commencement of commercial production, no input tax credit on capital goods shall be allowed and input tax credit carried forward, if any, shall be forfeited.