Section 2 in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
2. Definitions.
- In these Rules, unless the context otherwise requires, -(i)'Act' means the Punjab General Sales Tax Act, 1948;(ia)[] [Inserted by GSR.65/P.A.46/48/Ss.27, 10A and 30A/Amd(1)/92 dated 29.9.92.] 'A' category area' shall mean the area notified as 'A' category area in the [Industrial Policy of 1992 or Industrial Policy of 1996 as the case may be as notified by the Government of Punjab in the Department of Industries from time to time] [Substituted vide Punjab Government Gazttee LSP III dated 22-5-1997.];(ib)'B' category area' shall mean the area notified as 'B' category area in the Industries Policy of 1992 [or Industrial Policy of 1996 as the case may be] [Punjab Government Gazttee LSP III dated 22-5-1997.] as notified by the Government of Punjab in the Department of Industries from time to time];(ii)'Backward Area' means an area declared as industrially backward by the Government of Punjab or the Government of India, as the case may be, for the purpose of grant of industrial incentives;(iii)'Bet Area' means the area declared as such by the Government of Punjab ;(iv)'Block' means a development block as notified from time to time by Government of Punjab in the Department of Rural Development and Panchayats;(v)'Border District Area' means an area comprising of the districts of Gurdaspur, Amritsar and Ferozepur adjoining the international border with Pakistan;(vi)['Deferment Certificate' means a certificate granted in Form ST (D and E)-II by the prescribed authority in respect of an eligible unit which entitles the unit to get deferment of sales tax or purchase tax or both as the lase may be;] [Substituted vide No. GSR 7/P.A.46/48/Ss. 27, 10-A and 30- A/Amd II/96 dated 22.12.95.](vii)'diversification' means a minimum of twenty-five per cent additional fixed capital investment in respect of a unit over its existing fixed capital investment for starting the production of any additional item;(viii)'expansion' and 'modernisation' in relation to an unit shall mean additional fixed capital investment of not less than twenty- five per cent over and above its existing fixed capital investment, resulting in at least twenty-five per cent increase in the existing installed capacity [and expansion under the Industrial Policy of 1996, shall mean additional fixed capital investment of not less than fifty per cent over and above its existing fixed capital investment or installed capacity as recorded in the industrial licence or certificate of the Department of Industries;] [Substituted vide No. GSR 7/P.A. 46/48/Sections 27, 10-A and 30-A/Amd II/96 dated 22.12.95.](ix)'Empowered Committee' means a Committee constituted as such by the Government of Punjab in the Department of Industries;(x)'eligible unit' means a unit in respect of which eligibility certificate has been granted by the district officer of the Department of Industries under the Industrial Policy;(xi)'eligibility certificate' means a certificate granted by the competent authority of the Department of Industries;(xi-a) [Added vide Punjab Government Gazettee Legislative Supplement Part III dated 22.5.1997.]'export oriented unit' means an industrial unit exporting at least twenty-five per cent of its products in markets outside India with minimum value addition of thirty-three per cent against direct receipt of foreign exchange or through merchant exporters including the Punjab Small Industries and Export Corporation or any other trading house registered as such with the Department of Industries, Punjab.(xii)'exemption certificate' means a certificate granted in Form ST (D and E)-II by the prescribed authority, in respect of an eligible unit for availing exemption from the payment of sales tax or purchase tax or both as the case may be:][Provided that the units and goods specified in Annexure II and which are located in the Goindwal Industrial Complex, shall be eligible for the grant of benefit of deferment of exemption from the payment of tax under the Act.] [Prviso added by No. G.S.R. 91/P.A. 46/48/Ss. 27, 10A and 30A/Amd. (5)/93. dated 11.11.1993.][(xii-a) 'fixed capital investment' shall include the investment of land, building, plants and machinery in relation to an industrial unit;] [Clause (xii-a) inserted by GSR. 65/P.A.46/48/Ss.27, 10A and 30A/Amd (1)/92 dated 29.9.1992.](xiii)'Form' means a form appended to these rules;(xiv)'Government' means the Government of Punjab in the Department of Excise and Taxation;(xv)'Growth Area' means an area specified as such in Annexure I appended to these rules;(xvi)'Group of industries' shall mean -(a)'A' 'Group of Industries' situated in 'A' Growth Area;(b)'B' 'Group of Industries' situated in 'B' Growth Area;(c)'C' 'Group of Industries' situated in 'C' Growth Area;(d)'D' 'Group of Industries' situated in 'No Industry Block';(e)'E' 'Group of Industries' units declared as sick units by the Empowered Committee;(f)'F' 'Group of Industries' new units with a fixed capital investment of at least three crores of rupees and when employ at least one hundred workers on permanent basis and is located in one of the 'No Industry Block' specified in Annexure-I - as amended from time to time and include pioneer units;(g)'G' 'Group of industries' units notified by the Government of Punjab to be eligible for deferment of or exemption from tax;(xvii)'Industrial Policy' means the [Industrial Policy of 1989] [Substituted. for 'Industrial Policy of 1989' by GSR 65/P.A.46/48/Ss. 27, 10A and 30A/Amd(1)/92 dated 29.9.1992.] [or the Industrial Policy, 1996] [Added vide Punjab Government Gazette Legislative Supplement Part III dated 22.5.1997.] notified by the Government of Punjab in the Department of Industries as amended from time to time;(xviii)'large and medium scale unit' means an industrial unit specified as such by the Central Government and either licensed under the Industrial (Development and Regulation) Act, 1951, if so required or duly registered with the Director General of Technical Development, Textile Commissioner, Department of Electronics or any other prescribed competent authority;(xix)'No Incentive Area' means an area notified as such by the Government of Punjab in the Department of Industries from time to time, in which incentives are restricted or inadmissible ;(xx)'No Industry Block' means any of the Blocks specified as such in Annexure-I to these rules;(xxi)[Substituted vide Notification No. GSR 45/PA/46/48/Ss 27, 10-A and 3-A Amd. (13)/98 Dated 2.6.1998.] 'notional sales tax liability' shall mean, -(i)the amount of tax payable under the Act on estimated sales of finished products and estimated purchase of raw material otherwise liable to purchase tax of the eligible unit during the year for the purpose of deferment of our exemption from tax computed the rates specified under the Act; andExplanation. - The sales on consignment basis within the State of Punjab or branch transfer within the State of Punjab shall be deemed to be sales made within he State and liable to tax.(ii)the amount of tax payable under the Central Sales Tax Act, 1956, on the sale of finished products of the eligible units made in the course of inter-State trade or commerce computed at the rate of tax applicable to such sales as if these were made against the certificate in Form 'C' specified in the said Act on the basis that the sales are eligible to tax under the aforesaid Act;Explanation. - The branch transfer or consignment sales outside the State of Punjab shall be deemed to be the sales in the course of inter-State trade or commerce.](xxii)[ "negative list" means the units and goods as specified in Annexure II in respect of units which came into production on or after the first day of April, 1989, but before the first day of October, 1992 and the list of units and goods specified in Annexure IIA in respect of units which came into production on or after the first day of October, 1992, except the units located in 'A' category areas [and the list of the units and goods specified in Annexure II-B ad II-C in respect of units which come into production on or after 1st day of April 1996.] [Substituted for 66 'Negative list' means the list of the units and goods as specified in Annexure II or Annexure IIA as amended from time to time, which are not eligible for the grant of deferment of or exemption from the payment of tax under the Act' by GSR 57/PA.46/48/Ss. 27, 10A and 30A/Amd(3)/93 dated 11.8.1993.][Provided that the units and goods specified in Annexure II and which are located in the Goindwal Industrial Complex shall be eligible for the grant of benefit of deferment or exemptions for the payment of tax under the Act.] [Proviso Added by GSR 91/P.A.46/48/Ss. 10A and 30A/Amd(5)/93 dated 11.11.1993.](xxiii)'prescribed authority' means an officer of the Department of Excise and Taxation incharge of the district;(xxiv)'sub-mountainous area' means an area declared as such by the Government of Punjab;(xxv)'sick unit' means an industrial unit declared as such by the Empowered Committee;(xxvi)'small scale unit' means a unit falling within the definition of such unit as given by the Central Government, and registered as a small scale industrial unit with the Department of Industries of Punjab;(xxvii)'unit' means an industrial unit which is registered as a dealer under the Act.Note :. - The expression and terms, used in these rules but have not been defined shall have the same meaning as have been assigned to them under the Act, or the rules made thereunder.
