Section 20(1)(b) in The Punjab Value Added Tax Act, 2005
(b)[ * * *] [Omitted 'uses such goods in the manufacture of any goods other than those specified in Schedule-A, and sends the goods so manufactured outside the State otherwise than by way of sale in the course of inter-State trade or commerce or exports out of India; or' by Notification No. G.S.R. 753(E), dated 30.6.2017.]