Delhi Value Added Tax Act , 2004
(Delhi Act 3 of 2005)
As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 22nd December 2004 and received the assent of the President of India on 15th February 2005
The Act has come into force with effect from 1st April 2005 vide Notification No. F.101(318)/2005-Fin.(A/Cs)(i)/8581, dated 30th March 2005
As amended by Delhi Value Added Tax (Amendment) Act, 2005 (1 of 2005) which came into effect from 1st April 2005 vide Notification No. No . F.101(318)/2005-Fin.(A/Cs)(ii)/8592, dated 30th March 2005 and subsequent amendments
Delhi Value Added Act , 2004
An Act
to consolidate and amend the law relating to levy of tax on sale of goods, tax on transfer of property involved in execution of works contracts, tax on transfer of right to use goods and tax on entry of motor vehicles by way of introducing a value added tax regime in the local areas of the National Capital Territory of Delhi.
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Fifty-fifth Year of the Republic of India as follows:-
Chapter I
Preliminary
| 1. | Short title, extent and commencement |
|
| a. | This Act may be called the Delhi Value Added Tax Act, 2004. |
| b. | It extends to the whole of the National Capital Territory of Delhi. |
| c. | It shall come into force on such date as the Government may, by notification in the official Gazette, appoint:
PROVIDED that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. |
|
| 2. | Definitions
|
