ln exercise of the powers conferred by sub-section (3) of section 11 of the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State Government, having been satisfied that it is necessary so to do in the public interest, do hereby make the following amendment to the notification of Government of Odisha in the Finance Department No.1461-FlN-CTl- TAX-0035/2015/FlN, dated the 16th January, 2016, published in the extraordinary issue No. 138 of the Odisha Gazette, dated the 16th January, 2016, bearing SRO No. 54/2016 and direct that the said amendment shall come into force on the 1st day of Janury, 2017, namely:-
AMENDMENT
In the said notification,
(a) in the recital portion, for the figure and words "3.5 per cent", the figure and words "1.25 percent" shall be substituted and
(b) in Form C-5 ,for the entry against serial No. 7, the following entry shall be substituted, namely:
By Order of the Governor
Deputy Secretary to Government