The following Ordinance which was promulgated by the Administrator, Puducherry on the 2nd June, 2007 is hereby published for general information.

THE PUDUCHERRY VALUE ADDED TAX ORDINANCE, 2007

(No.1 of 2007)

Promulgated by the Administrator in the Fifty-eighth Year of the Republic of India

AN ORDINANCE

to provide for the levy and collection of value added tax on the sale or purchase of goods in the Union territory of Puducherry and for matters connected therewith or incidental thereto.

WHEREAS the Legislative Assembly of the Union territory is not in session and the Administrator is satisfied that circumstances exist which render it necessary for him to take immediate action;

AND WHEREAS the instructions of the President have been obtained in pursuance of the first proviso to clause (1) of article 239 B of the Constitution;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 239 B of the Constitution, the Administrator is pleased to promulgate the following Ordinance:-