Preamble

JHARKHAND VALUE ADDED TAX ACT 2005 (Jharkhand Act 05, 2006 and as amended by Amendment Act No. 21 of 2006 and Jharkhand Ordinance No. 02 of 2011) An Act to provide for and consolidate the law relating to levy of Value Added Tax on sales or purchases of goods and on Entry of Goods into a local Area in the State of Jharkhand to collect fund for the purpose of Development of Trade, Commerce and Industries of the State BE it enacted in the fifty-sixth Year of Republic of India as follows: CHAPT I PRELIMINARY