Section 61(3)(vi) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(vi)Kharar Tehsil in the Ropar District excluding the areas which have been declared controlled areas under the provisions of New Capital (Periphery) Central Act, 1952 but including the areas which are identified and declared for industrial use by the Government in the Department of Industries subject to the conditions that such areas are outside the limits of a Municipal Committee or the Notified Area Committee, as the case may be;