NoI.Itt of tominllnlo fOftt

L .N. 91 01' ~

VALUE ADDED TAX ACT, 1994

(ACT NO. XII O~· 1994)

NoI.Itt of tominllnlo fOftt

IN exercise of Ihe powen conferred by section 1 of the V~ lue

Added Tax Act, 1994. the Minister of Finance hu appoinlcd the 1st

Septem ber. 19'}.1 as the dale on which.1I the provisions of the said Aa

shan <»me into fore<: with the exception of section 49 thereof which Shall

come into force on Ihe 1st January. 1995.

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