The Delhi Sales Tax Act

Service of notice when family is disrupted or firm is dissolved

Service of notice in the case of discontinued business

Appearance before any authority in proceedings

Change of an incumbent of an office

Extension of period of limitation in certain cases

Returns, etc., to be confidential

Setting up of check-posts and barriers

Publication of names, etc., of dealers whose certificates of registration are cancelled

Exemptions

Bar of suits in civil courts

Transfers during pendency of proceedings void

Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain  offences

Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery  of sales tax recoverable as arrears of land revenue

Power to make rules

Rules to be laid before Parliament

Repeal and savings

Removal of difficulties

Transitional provisions


MISCELLANEOUS


Where a dealer liable to pay tax under the Bengal Finance (Sales Tax)
Act, 1941 (Bengal Act VI of 1941), as in force in Delhi immediately before the commencement of this
Act is not liable to pay tax under the provisions of this Act, he shall, notwithstanding the repeal of the
first mentioned Act, continue to be liable to pay tax on the sales made by him after such commencement
of all goods--

(i) purchased by him before such commencement,

(ii) manufactured by him before or after such commencement out of raw materials purchased
before such commencement.

LAWGIST

# 75 Transitional provisions