In exercise of the powers conferred by sub-section (2) of Section 1 of the Odisha Value Added Tax (amendment) Act, 2012 (Odisha Act 4 of 2012) the State Government do hereby appoint the 1st day of August, 2012 as the date on which the said Act shall come into force.

By Order of the Governor

S. ROUT

Under-Secretary to Government