Section 3(1)(ii) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(ii)for a period not exceeding one hundred and eight months, eighty-four months and sixty months respectively in respect of the units located in 'A' growth and 'B' growth and 'C' growth area and for a period of one hundred and twenty months in respect of 'F' group of industries; and