THE RAJASTHAN VALUE ADDED TAX ACT, 2003

(Received the assent of the Governor on the 30th day of March, 2003)

An

Act

to consolidate and amend the law relating to the levy of tax on sale or purchase of goods and to introduce value added system of taxation in the State of Rajasthan.

Be it enacted by the Rajasthan State Legislature in the Fifty–fourth Year of the Republic of India as follows: –

CHAPTER– I

1. Short title, extent and commencement.

(1) This Act may be called the Rajasthan Value Added Tax Act, 2003.

(2) It extends to the whole of the State of Rajasthan.

(3) It shall come into force on such date as the State Government may by notification in the Official Gazette appoint and the State Government may appoint different dates for the commencement of the different provisions of this Act.