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<h1>Delhi Value Added Tax Rules, 2005 Enacted by Finance Department; Effective from April 1, 2005; Notification by Lieutenant Governor</h1> The Delhi Value Added Tax Rules, 2005, were officially enacted on April 1, 2005, as per the notification issued by the Finance Department of the Government of the National Capital Territory of Delhi. The notification, authorized by the Lieutenant Governor, mandates the implementation of these rules from the specified date. Copies of the notification were distributed to various government departments and officials, including those in the Ministry of Home Affairs, Ministry of Finance, and the Sales Tax Department, for necessary action and publication in the Delhi Gazette.