The Odisha Motor Spirit (Taxation on Sales) Repeal Act, 1977

The Odisha Motor Spirit (Taxation on Sales) Repeal Act, 1977

The Orissa Motor Spirit (Taxation on Sales) Repeal Act, 1977 is a legislative enactment that formally repeals the earlier Orissa Motor Spirit (Taxation on Sales) Act of 1946. It applies to fuel distributors, retailers, consumers, and tax administration authorities operating within the state of Odisha. By revoking the 1946 law, this legislation eliminates the old, specific tax framework that previously governed sales taxes on petrol and motor spirit. It matters because it helped modernize and streamline the state's tax system, removing obsolete tax laws so that motor fuel transactions could be integrated into broader, updated state sales tax regulations.

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