Section 3(1) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(1)Deferment of, or exemption from the payment of tax under the Act, shall be admissible to a unit :-(i)[excluding the unit which has been set up in 'A' category area, in respect of which] [Words in sub-rule 3(1) substituted for 'in respect of which' by GSR 57/P.A.46/48/Ss. 27 and 30A/Amd(3)/93 dated 11.8.1993.] an eligibility certificate has been granted by the competent authority of the Department of Industries and which has not been included in the negative list;(ii)for a period not exceeding one hundred and eight months, eighty-four months and sixty months respectively in respect of the units located in 'A' growth and 'B' growth and 'C' growth area and for a period of one hundred and twenty months in respect of 'F' group of industries; and(iii)Ommitted vide GSR No. 46/P.A. 46/48/SS. 27, 10-A and 30-A Amd/97 dated 24.10.1997.
