Section 28(3) in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
(3)Where the licensed vendor wishes to exchange stamps or stamped papers purchased by him for other stamps or stamped papers, he shall return the stamps and stamped papers he does not need and shall be allowed a refund in the manner provided in Sub-rule (2). As for stamps and stamped papers he wishes to obtain, he shall deposit the value thereof, less the discount referred to in Sub-rule (1) of Rule 26.
