The Orissa Additional Sales Tax Repealing Act, 1990

The Orissa Additional Sales Tax Repealing Act, 1990

The Orissa Additional Sales Tax Repealing Act, 1990 officially abolishes the Orissa Additional Sales Tax Act of 1975. This legislation applies to businesses, consumers, and tax authorities operating within the state of Orissa. By repealing the earlier law, it eliminates the framework for levying additional sales tax in the state. However, the law includes essential savings provisions ensuring that past actions, pending legal proceedings, existing tax liabilities, and uncollected tax arrears from before the repeal remain valid and enforceable. This matters because it smoothly transitions the state's tax system while preserving government claims and legal continuity for prior tax periods.

PDF: pending for this language.