Section 100(13) in Clausewise List of Rates of Sales Tax in Punjab
(13)[Solar cookers, solar heating panels, biogas plants, photo voltaic panels and wind mills] [Added by SO.31.PA.46/48/S.5/90 dated 28.12.1990.] [w.e.f. 1.4.1995 to 31.3.1997] [Substituted. by SO.38/PA.46/48/S.5/Amd/95 dated 21.9.1995], the rate of tax shall be one paisa in a rupee