Section 1

Short title, extent and commencement.

The Delhi Sales Tax Act, 1975

  • Act 43 of 1975
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.

All sections
    (1) This Act may be called the Delhi Sales Tax Act, 1975.
     (2) It extends to the whole of the Union territory of Delhi.
     (3) It shall come into force on such date1 as the Administrator may, by notification in the Official Gazette, appoint.

Notes

1. 21st October, 1975, vide Delhi Administrator notification No. F. 4-61-1975- F in (General) (i), dated 10th October, 1975, Published in Delhi, see Gazette of India, Extraordinary, dated 10th October, 1975, Part IV.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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