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Home›State Acts›The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968›section 5

section 5

Exemption in respect of goods exported

The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968
Tax196824 sections
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Statutory text

If the Government are satisfied that circumstances exist for which it is necessary so to do, they may, by notification exempt the payment of tax, in whole or in part, in respect of any goods carried for export.

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Contents

24 matching sections

  1. 1Short title, extent, commencement and duration
  2. 2Definitions
  3. 3Liability to tax
  4. 4Rate of tax
  5. 5Exemption in respect of goods exported
  6. 10Assessment
  7. 11Tax of deceased dealer payable by representative
  8. 12Appeal, Revision and Review
  9. 13Payment of tax and penalty
  10. 14Refund
  11. 15Maintenance and preservation of accounts
  12. 16Power to order production of accounts and search/seizure
  13. 17Setting up of checkpost or barrier and inspection of goods in transit
  14. 18Inspection
  15. 19Offences and penalties
  16. 20Composition of offences
  17. 21Bar to suit and Indemnity
  18. 22Power to take evidence
  19. 23Delegation of powers
  20. 24Grant of rebate
  21. 25Power to make rules
  22. 27Validation
  23. SCHEDULE ISCHEDULE I
  24. SCHEDULE IISee sections 3 and 4
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