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 2] [Entire Act] State of Odisha - Subsection Section 2(2) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968 (2)"Boat" means a vessel or water-craft propelled or pulled or towed by hand or steam or mechanical power or any other device;
