The Odisha Sales Tax Validation Act, 1961

The Orissa Sales Tax Validation Act, 1961

Act 7 of 1961

Keyword(s): Assessment, Business, Contract, Dealer, Goods, Registered Dealer, Sale, Sale Price, Tax, Work Contract

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ORISSA ACT 7 OF 1961

'[ THE ORISSA SALFS TAX VALIDATION

ACT, 1961 1

[ Receised the a'ssc,rt of tlze Gavernor on he 10th Seprernbev 1961,fi~;rrpr~blisl~ed ~ I Iatz exlr'a-

ordinary issue of rhe 0;-issa Gazettc, dafed,thc18th S~~telnber1961 ]

AN ACT TO VALIDATE CERTAIN ASSESSMENT UNDER THE OR~SSASALES TAX ACT, 1947

WHEREAS it is expedient to validate assessments made on gold ornament dealers under the Orissa

orissa~ c Salest Tax Act, 1947;

14 of 1947.

It is heeceby enacted by the Legislature of the State of Orissa in the Twelfth Year of the Republic of India as follows:-

1. (1)Tlis Act may kc called the Orissa SalesototandShort titlc,

Tax Validation Act, 1961. commence-mnt.

1. (2) It extends lo the whde of the State of Orissa.
2. (3) It shall comc into force at once.

Notwithstanding anything contained in any judgment, decree or order of any court, the word "manufacturer" occurring against item 33 in the Schedule to the notification of the Government of Orissa in the Finance Department No. 5602-F., dated the 28th July 1947 as amended by notification of the Government of Orissa in the Finance Department No. 8728-F., dated the 1st July 1949 shall mean, and shall always be deemed to have meant a person who by his own labour works up materials into suitable forms and a person who owns or runs a manufactory for the purpose of business with respect to the articles manufactured therein.