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TypeBare Act JurisdictionOrissa Government

The Orissa Value Added Tax (Amendment) Act, 2005

Complete Act - all sections

~5 min read
https://sooperkanoon.com/act/136607

Bare act · Research

About this act

The Orissa Value Added Tax (Amendment) Act, 2005 (2005) is Orissa state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Act Text

Preamble1 - The Orissa Value Added Tax (Amendment) Act, 2005
Section1 - Short title and commencement
Section9 - Insertion of new section 102-A
Section14 - Repeal and savings
Section2 - In the Orissa Value Added Tax Act, 2004
Section3 - In the principal Act, in section 14, in sub-section
Section4 - In the principal Act, in section 16, for the words "rupees ten lakhs", the words "rupees twenty lakhs" shall be
Section5 - In the principal Act, in section 21, in sub-section
Section6 - In the principal Act, in section 26, for sub-section
Section7 - In the principal Act, in section 34, in sub-section
Section8 - In the principal Act, in section 77, "
Section102A - (1) The Government may, by notification, alter, add to or cancel any item or entry in the Schedules A, B, C and D
Section10 -
Section11 -
Section5A - Brass and Bell metal wares ";
Section12 - In the principal Act, in Schedule B,
Section13 - Bamboo including cut or split bamboo
Section16 - Beltings, namely, transmission, conveyor or elevator belts or belting of vulcanised rubber whether combined with any
Section18 - Bicycles, tricycles, cycle rickshaws ,components, parts and accessories thereof including tyres, tubes and flaps
Section19 - Bitumen, Coal Tar and Road Tar
Section20 - Bio-mass briquettes, Bio-fertilisers, micronutrients, plant growth promoters, plant growth regulators and plant hormones
Section23 - Buckets made of iron and steel, aluminium, plastic or other materials except precious materials
Section24 - Capital goods as defined in sub-section
Section26 - Clay including fire clay, fine china clay and ball clay
Section29 - Centrifugal, monobloc and submersible pumps and pump sets for handling water operated electrically or otherwise and
Section30 - Chemical fertilizers, pesticides, rodenticides, weedicides, insecticides, germicides, herbicides and fungicides
Section31 - Coal in all its forms, but excluding charcoal
Section33 - Coffee beans and seeds, cocoa pod, green tea leaf and chicory
Section36 - Coir and Coir products excluding coir mattresses and hand made coir products
Section38 - Cotton yarn, but not including cotton yarn waste
Section39 - Cotton, that is to say, all kinds of cotton
Section40 - Cotton fabrics covered under heading Nos.52.05, 52.06, 52.07, 52.08, 52.09, 52.10, 52.11, 52.12, 58.01, 58.02, 58.03,
Section41 - Cereals, that is to say, paddy
Section42 - Cotton waste and cotton yarn waste
Section43 - Cups and glasses made of paper or plastics
Section44 - Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals
Section46 - Drugs and medicines including vaccines, syringes and dressings medicated ointments produced under Drugs license and
Section47 - Edible oils other than coconut oil
Section48 - Electrodes including welding electrodes and welding rods
Section49 - Exercise book, graph book, laboratory note book and drawing book
Section50 - Ferrous and non-ferrous metals and alloys and extrusions thereof
Section51 - Feeding bottles and nipples
Section52 - Fibres of all types including fibre rope and fibre waste
Section53 - Flour of cereals and pulses whether single or in a mixed form including atta, maida, suji, besan, dalia and rawa
Section55 - Gur, jaggery and edible variety of rub gur
Section56 - Hand pumps and spare parts
Section57 - Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower excluding mahua flower
Section58 - Hides and skins, whether in raw or dressed state
Section59 - Hose pipes and fittings thereof
Section64 - Imitation jewellery, beads of glass, plastic or any metal other than precious metals, hair pins, hair clips and hair
Section65 - Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati, havan samagri including sambrani or lobhana
Section67 - Industrial cables
Section68 - Iron and steel , that is to say,
Section69 - Computer and its spare parts and accessories and IT products, i.e
Section70 - Jute, that is to say, the fibre extracted from plants belonging to the species
Section71 - Kerosene sold through PDS
Section72 - Kerosene lamp/ lantern, petromax and glass chimney
Section74 - Industrial inputs as may be notified by the State Government
Section75 - Linear alkyl benezene, L.A.B. Sulphuric acid, Alra Olefin Sulphonate
Section77 - Medical equipment/ devices and medical implants
Section78 - Napa Slabs and Shahabad stones
Section82 - Oilseeds, that is to say,
Section83 - Packing materials of all kinds including gunny bags, Hessian cloth, jute twines, but excluding storage tanks made up of
Section84 - Pulses and dals of all kinds
Section85 - Paper of all kinds including paper board , straw board , card board, waste paper , paper for computer printing ,
Section86 - Pipes of all varieties and fittings thereof
Section87 - Moulded plastic footwear, hawai chappal and straps thereof
Section88 - Plastic granules, plastic powder and master batches
Section90 - Printed materials including diary, calendar, paper envelopes, race cards, catalogues, greeting cards, invitation cards,
Section91 - Printing ink excluding toner and cartridges
Section92 - Processed meat, poultry and fish
Section93 - Pulp of bamboo, wood, paper, waste paper and bagasse
Section94 - Rail wagons , engines , coaches and parts thereof
Section96 - Renewable energy devices and spare parts
Section97 - Sand, soil, spalls, morrum, boulders, grit, chips, metal, bajuri and earth used in construction work
Section100 - Sewing machines, parts and accessories thereof
Section101 - Ship and other water vessels
Section102 - Silk fabrics excluding handloom silks
Section103 - Skimmed milk powder, khoya/ khoa, condensed milk, flavoured milk and UHT milk
Section104 - Solvent oils other than organic solvent oil
Section105 - Spices of all varieties and forms including cumin seed, aniseed, hing
Section106 - Sports goods excluding apparels and footwear
Section109 - Sugar not manufactured in India and Khandasari
Section110 - Spectacles, parts and components thereof, contact lens and lens cleaner
Section112 - Tamarind, Tamarind seed, kernel and powder
Section115 - Nuts , Bolts , Screws and Fasteners
Section118 - Toys excluding electronic toys
Section119 - Tractors, Threshers, harvesters and attachments and parts thereof excluding tyres , tubes and flaps
Section122 - Umbrella including garden umbrella, parts and components thereof
Section123 - Un-manufactured Tobacco, un-branded tobacco products, cigars, cheroots, tobacco substitutes cigarillos, cut tobacco,
Section124 - Vanaspati
Section125 - Vegetable oil including gingili oil, bran oil
Section128 - Woven fabrics of wool covered under heading Nos. 51.06,51.07,58.01,58.02,58.03 and 58.05 of the schedule to the Central
Section129 - Writing instruments, writing ink, eraser, geometry box, dissection box, refills, scales, nibs,crayons and pencil

Frequently asked questions

What is the The Orissa Value Added Tax (Amendment) Act, 2005?

The The Orissa Value Added Tax (Amendment) Act, 2005, enacted in 2005, is Orissa state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

How can I find court judgments citing the The Orissa Value Added Tax (Amendment) Act, 2005?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the The Orissa Value Added Tax (Amendment) Act, 2005. You can also start from the Bare Acts hub or run an advanced act search for tighter filters.

Is the act text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Orissa, confirm the wording against the official state gazette or authorized publication.

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