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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Commencement of tax rules: Government may notify staggered coming-into-force dates for provisions of VAT rules.</h1> The Delhi Value Added Tax Rules, 2005 designate the short title and authorize the Government to notify commencement in the Official Gazette, allowing different provisions to come into force on different dates and construing references to commencement as references to the coming into force of the specific provision.

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