(1)This Act may be called the [Delhi Value Added Tax Act, 2004.] [W.e.f. 1-4-2005 vide Notification No. F. 101(318)/2005-Fin. (A/Cs)(i)/8581, dated, 30-3-2005.](2)It extends to the whole of the National Capital Territory of Delhi.(3)It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
