I move:
That—
(a) with effect on and from a day to be appointed under the Act giving effect to this Resolution, there shall be charged a tax, to be called value-added tax, on the delivery of goods and the rendering of services in the course of business and on goods imported into the State;
(b) the said tax shall be paid by such persons and in such circumstances as may be specified in the said Act and shall, subject to the provisions thereof, be charged at the respective rates of tax specified therein for the various kinds of goods and services so specified.