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    <title>State Government appointed officers under the Odisha Value Added Tax Act, 2004.</title>
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    <description>State Government authorizes officers appointed under the Value Added Tax Act to serve as Appellate Authorities under the Goods and Services Tax framework and directs that specified officers shall have jurisdiction over the territorial ranges listed in the accompanying Table, thereby assigning appellate competence and clarifying the territorial allocation for appeals under the statutory appeal mechanism.</description>
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