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    <description>Explanation-II under the Odisha Value Added Tax framework is amended by replacing the earlier reference to item No. 3 with serial numbers 4A, 4B and 5, covering motor spirit commonly known as petrol, high speed diesel and aviation turbine fuel. The Note is also expanded to include Reliance Industries Limited, Nayara Energy Limited, and any other registered oil company operating in the State.</description>
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      <description>Explanation-II under the Odisha Value Added Tax framework is amended by replacing the earlier reference to item No. 3 with serial numbers 4A, 4B and 5, covering motor spirit commonly known as petrol, high speed diesel and aviation turbine fuel. The Note is also expanded to include Reliance Industries Limited, Nayara Energy Limited, and any other registered oil company operating in the State.</description>
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