Short title, extent and commencement.

1. (1) This Act may be called the West Bengal Value Added Tax Act, 2003.

(2) It extends to the whole of West Bengal.

(3) This section shall come into force at once; and the remaining provisions of this Act shall come into force on such date or dates as the State Government may, by notification, appoint, and different dates may be appointed for different provisions of this Act.