The Orissa Entry Tax - Notifications
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Notification No. 25017-CTA 117/2002(P II)-F; S. R. O. No. 298/2004, Dated : 7th, June, 2004.

In exercise of the powers conferred by section 6 of the Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999), the State Government, having been satisfied that it is necessary to do so in the public interest, do hereby direct that the Scheduled goods specified in column (2) below shall be exempted from levy of tax under the said Act subject to the conditions and restrictions mentioned in column (3), namely :-

SI. No.	Description of goods	Conditions and restrictions subject to which exemption has been allowed
1	2	3
1	Crude petroleum Oil	When the entry of goods is effected into a local area use as raw material in the manufacture of petroleum products by Paradeep Refinery of Indian Oil Corporation Ltd., at Abhayachandrapur in the district of Jagatsinghpur in the State of Orissa in its own Refinery : Provided that the benefit of tax exemption so followed shall be withdrawn forthwith in the event of non-implementation of the project and in such case the benefit of tax exemption already availed by the unit shall be recovered along with interest payable under tthe Orissa Entry Tax Act, 1999.
2	Machinery equipment and other scheduled goods required for construction work.	When the entry of goods is effected into local area for use in the construction of the Paradeep Refinery of Indian Oil Corporation Ltd., at Abhayachandrapur in the district of Jagatsinghpur in the State of Orissa : Provided that the benefit of tax exemption so followed shall be withdrawn forthwith in the event of non-implementation of the project and in such case the benefit of tax exemption already availed by the unit shall be recovered along with interest payable under tthe Orissa Entry Tax Act, 1999.