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<h1>Central Sales Tax (Delhi) Rules, 2005, to be enforced in Delhi from April 1, 2005, under rule 1(2).</h1> The Central Sales Tax (Delhi) Rules, 2005, are set to be implemented in the National Capital Territory of Delhi starting from April 1, 2005. This decision was made under the authority of the Lt. Governor of Delhi, as per sub-rule(2) of rule 1 of the specified rules. The notification was issued by the Finance (Accounts) Department of the Delhi government, with Dr. Pooja Gupta serving as the Deputy Secretary of Finance.