No G.S.R. 51/P.A. 46/48/S. 27/Amd (153)/2003-In exercise of the powers conferred by Section 27 of the Punjab General Sales Tax Act. 1948(Punjab Act No. 46 of 1948) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules without previous publication further to amend the Punjab General Sales Tax Rules. 1949, namely:-
RULES
- (i) These rules may be called the Punjab General Sales Tax (Third Amendment) Rules, 2003.
(ii) They shall come into force on and with effect from the date of their publication in the Official Gazette.
- In the Punjab General Sales Tax Rules, 1949, in rule 29. In clause (xx) the words, "except motor vehicles including their chassis and bodies, motor cycles, motor cycles combinations, motor scooters, mopeds, two wheelers, three wheelers, other road contraptions including tractors and harvester combines, tyres, tubes, accessories component parts, spare parts thereof, liquor, electrical and electronic goods including washing machines, television sets, computers and refrigerators shall be omitted.
MUKUL JOSHI.
Financial Commissioner Taxation and
Secretary to Government of Punjab,
Department of Excise and Taxation.