22. Application of the Orissa Sales Tax Act, 1947, and the rules made thereunder, to certain matters

The provisions of the Orissa Sales Tax Act, 1947 (Orissa Act XIV of 1947) and the rules made thereunder shall mutatis mutandis apply in respect of all procedural and other matters incidental to the carrying out of the purpose of the Act for which no provision is made in these rules or in the Central Sales Tax (Registration and Turnover) Rules, 1957.