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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Commencement of Odisha GST Act provisions: specified sections are brought into force by formal state notification.</h1> The State Government, exercising powers under the Odisha GST Act, appoints a commencement date on which an enumerated list of provisions is brought into force by a Finance Department notification issued and signed by an authorised official.

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