In exercise of the power conferred by sub-section (1) of section 3 of the West Bengal Value Added Tax Act, 2003, (West Ben. Act XXXVII of 2003), (hereinafter referred to as the said Act), the Governor is pleased hereby to appoint the Commissioner of Commercial Taxes, appointed as such by the Government under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), as the Commissioner of Sales Tax under the said Act for carrying out the purposes of the said Act.

2. This notification shall come into force with effect from the 1st day of April, 2005.