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[Cites 0, Cited by 0] [Section 71(6)] [Section 71] [Entire Act]

State of Odisha - Subsection

Section 71(6)(b) in Orissa Value Added Tax Act, 2004

(b)Where the commission agent has hold or purchased any goods on behalf of the principal and it is shown to the satisfaction of the Commissioner that the tax has been paid by such commission agent on such goods the principal shall not be liable to pay the tax again in respect of the same transaction.