1. Short title, extent and commencement. - (1) This Act may be called the Gujarat Sales Tax Act, 1969.
(2)It extends to the whole of the State of Gujarat.(3)This section shall come into force at once, and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.(4)Any notification, order or rule may be made, and certificates of Registration, Licences, Recognitions or Permits may be granted or issued under this Act, at any time after the passing thereof; but such notification, order, rule or certificate of Registration, Licence, Recognition or Permit made, granted or issued shall not take effect until the appointed day.
