Section 11(2)(b) in Orissa Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 11(2)] [Section 11] [Entire Act]

(b)The turnover of sales of goods which are shown to the satisfaction of the Commissioner to have taken place-

(i)In course of inter-State trade or commerce, or

(ii)Outside the State, or

(iii)In the course of import into or export out of the territory of India.

Legal Document View