Section 106(1) in The Delhi Value Added Tax Act, 2004
(1)The Delhi Sales Tax Act, 1975 (43 of 1975), the Delhi Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (4 of 1995), the Delhi Sales Tax on Works Contract Act, 1999 (9 of 1999), and the [Delhi Sales Tax on Right to Use Goods Act, 2002 (13 of 2002)] [Substituted for 'Delhi Sales Tax on Transfer of Right to Use Goods Act, 2002 (13 of 2002)' by DVAT (Amendment) Act, 2005 (5 of 2005), w.e.f. 1-4-2005.] as in force in Delhi (referred to in this section as the "said Acts"), are hereby repealed.
