The Odisha Sales Tax Validation Act, 1961

 
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The Orissa Sales Tax Validation Act, 1961 
 
Act 7 of 1961 
 
 
 
 
 
 
 
 
Keyword(s): 
Assessment, Business, Contract, Dealer, Goods, Registered Dealer, Sale, Sale 
Price, Tax, Work Contract 
 
 
ORISSA ACT 7 OF 1961 
'[ THE ORISSA SALFS TAX VALIDATION 
ACT, 1961 1 
[ Receised the a'ssc,rt of tlze Gavernor on  he 10th 
Seprern bev 1961, fi~;rr pr~blisl~ ed ~II atz exlr'a- 
ordinary issue of rhe 0;-issa Gazettc, 
dafed,thc 18th S~~telnber 1961 ] 
AN ACT TO VALIDATE CERTAIN ASSESSMENT UNDER THE 
OR~SSA SALES TAX ACT, 1947 
WHEREAS it is expedient to validate assessments 
made on gold ornament dealers under the Orissa 
orissa ~ct Sales Tax Act, 1947; 
14 of 1947. 
It is heeceby enacted by the Legislature of the 
State of Orissa in the Twelfth Year of the Republic 
of India as follows:- 
Short titlc, 
1. (1)Tlis Act may kc called the Orissa Salesototand 
Tax Validation Act, 1961. commence- mnt. 
(2) It extends lo the whde of the State of Orissa. 
(3) It shall comc into force at once. 
2. N ot~ithstandin~ anything contained in any certain ion 
judgment, decree or order of' any court, the wordrasscssmcnt 
''manufacturer" occurrjn~. against item 33 in the under the Orissa Sales 
Schedule to the notificntlon of the Gavernment Tax Aa, 
of Orissa in the Fin:-ince Department No. 5602-F., 1947. 
dated the 28th July 1947 as amended by notification 
of the Government of Oriss:~ in the Finance Depart- 
ment No. 8728-F., dr~ted ihe 1st July 1949 shall 
mean, and shail alwavs be deen~ed to have rllearlt a 
person who by his &n 1~bo:ir works up materials 
into suitable forms FII~ a pel*soll who owns or runs 
a manvfactory for the prrrpose of business with respect 
to the articles manufactured therein. .- -- ---- -- 
1. Fyr thc Slatc~uent cf Ohiccts and Rcasons ~re Orisso Guzettc, Extra- 
ordinary dated thc 13rd August, i961 (No. 60C). 

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