Commencement provisions allow staged implementation of the Delhi Value Added Tax Act with provision-specific commencement dates. The Act names itself the Delhi Value Added Tax Act, 2004, extends to the whole National Capital Territory of Delhi, and comes into force on dates appointed by Government notification in the official Gazette, permitting different dates for different provisions and construing references to commencement accordingly.
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Provisions expressly mentioned in the judgment/order text.
Commencement provisions allow staged implementation of the Delhi Value Added Tax Act with provision-specific commencement dates.
The Act names itself the Delhi Value Added Tax Act, 2004, extends to the whole National Capital Territory of Delhi, and comes into force on dates appointed by Government notification in the official Gazette, permitting different dates for different provisions and construing references to commencement accordingly.
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