Orissa vat @5%

A dealer who sells  goods  liable to pay tax in the State from where the goods were transfered. Appropriate State tax law is  applicable for rate of tax.  In order to determine rate of tax,  specific schedules prescribed with  HSN code based on Central Excise Tarrif Act in all most all State tax laws to avoid disputes. Please consult locally available tax advocate. 

Items are taxable as per the classification of goods and not as per there use. Since you are purchasing the same goods in Orrisa @ 5% and then selling the same in Orrisa in the same form then tax will be the same.