The Delhi Sales Tax Act, 1975
Learn about The Delhi Sales Tax Act, 1975, a law that governs the imposition, regulation and collection of sales tax in Delhi.
Delhi Sales TaxSales Tax RegulationsTax CollectionTax AssessmentTax PenaltiesDelhi Sales Tax Tribunal
Summary
The Delhi Sales Tax Act, 1975 is an Act that governs the imposition, regulation, and collection of sales tax on goods sold in Delhi. This act lays down provisions for registration, payment, and assessment of tax, and penalties for non-compliance. It also establishes the Delhi Sales Tax Tribunal, which hears appeals against orders passed by the Commissioner of Sales Tax. This act is crucial in ensuring that businesses operating in Delhi comply with the regulations for the collection and payment of sales tax.