In exercise of the powers conferred by Section 15 of the Orissa Value Added Tax Act, 2004, (Orissa Act 4 of 2005) the State Government do hereby specify that, with effect from 1st day of April, 2005, the levy of Value Added Tax in respect of goods specified in Schedule C to the said Act shall be at the 1st point of sale in a series of sales by successive dealers inside the State.