Short title, Extent and Commencement 1

1

CHAPTER - I

Tripura ACT NO.l of 2005

THE TRIPURA VALUE ADDED TAX ACT, 2004

An Act to provide for the levy and collection of value added tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the Republic of India as follows :-

PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint.