NOTIFICATION No. -SRO No. 428/2010, No.42161–CTC-15/2010-F Dated 30th September, 2010.

In exercise of the powers conferred by sub-section (1) of Section 75 of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005) and in supercession of the notification of the Government of Orissa in the Finance Department No. 17797, dated the 4th April, 2005, the State Government do hereby direct that, no person shall transport from any railway station, as annexed to in the SCHEDULE, any consignment of goods specified in Schedule-B and C of the said Act when the value of such consignment exceeds Rs. 5,000/- but excluding those which are his personal effects or house hold goods, except in accordance with the conditions prescribed in rule 84 of the Orissa Value Added Tax Rules, 2005.

Explanation– Railway Station means and shall include the private sidings located in factory and mines premises.