In exercise of the power conferred by sub-section (1) of section 6 of the West Bengal Value Added Tax Act, 2003, (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to notify the Charges, Circles, Corporate Division, Central Section, Range Offices and Checkposts and other offices including administrative offices of the Directorate of Commercial Taxes, West Bengal, existing under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) and the rules framed there-under shall be deemed to also have been set up under the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) and the West Bengal Value Added Tax Rules, 2005 for carrying out the purposes of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) and the rules framed thereunder.

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