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(1) This Act may be called the Delhi Sales Tax
Act, 1975.
(2) It extends to the whole of the Union territory of Delhi.
(3) It shall come into force on such date1
as the Administrator may, by notification in the Official
Gazette, appoint.
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1. 21st October, 1975, vide Delhi Administrator notification No. F. 4-61-1975- F in (General) (i), dated 10th October, 1975, Published in Delhi, see Gazette of India, Extraordinary, dated 10th October, 1975, Part IV.