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 59(2)] [Section 59] [Entire Act] State of Odisha - Subsection Section 59(2)(b) in Orissa Value Added Tax Act, 2004 (b)Reduced, the interest payable on that account shall be calculated accordingly and the excess amount of interest paid, if any, shall be refunded: