Section 100(14) in Clausewise List of Rates of Sales Tax in Punjab
(14)Motor tyres and tubes, the rate of tax shall be nine paise in a rupee w.e.f. [1.4.1992 to 31.3.1994] [Substitured. for 'upto 31.3.1992' by SO.67/PA.46/48/S.5/Amd/92 dated 23.9.1992]