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[Cites 0, Cited by 0] [Section 100(12)] [Section 100] [Entire Act]

State of Punjab - Subsection

Section 100(12)(iv) in Clausewise List of Rates of Sales Tax in Punjab

(iv)In respect of his unit, the dealer, shall every year obtain a certificate from a committee comprising of the General Manager, District Industries Centre and the Assistant Excise and Taxation Commissioner of the District wherein the unit has been located, indicating therein the quantum of benefit availed of by the dealer and the balance of which he may be entitled. Such certificate shall be liable to be produced by the dealer before the assessing authority at the time of filing of return.