State Government appointed officers under the Odisha Value Added Tax Act, 2004.

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.... 2 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act), the State Government do hereby authorize the officers appointed under the Odisha Value Added Tax Act, 2004 as mentioned in column (2) of the Table below to hear appeals as Appellate Authorities as referred to in Section 107 of the said Act, and direct that they shall have jurisdictio....