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The Orissa Value Added Tax Act, 2004
CHAPTER I : PRELIMINARY

Body 2. Definitions

In this Act, unless the context otherwise requires,-

(25). "Input" (Omitted w.e.f. 01-07-2017) means any goods purchased by a dealer in the course of his business for resale or for use in the execution of works contract, in processing or manufacturing, where, such goods directly goes into composition of finished products or packing of goods for sale, and includes consumables directly used in such processing or manufacturing;