Section 2(xxii) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(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.]
