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97. Extent, commencement and application. |
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—(1) This Chapter extends to the whole of India.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
(3) It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter.
Clauses 97 to 116 provide for levy of tax on taxable commodities transactions entered in a recognised association.
Clause 97 deals with the extent, commencement and application of Chapter VII.
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