ACT NO.  8   OF 2005

AN ACT

to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948.

               BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:--

CHAPTER - I

PRELIMINARY

 
                                       Short title   and commencement.

1.      (1)     This Act may be called the Punjab Value Added Tax Act, 2005.

(2)       It shall come into force from the 1^st day of April, 2005.