4B. [ Levy of Purchase tax on certain goods. [Section 4-B inserted by Punjab Act No. 3 of 1973 w.e.f. 15.11.1972.]
- Where a dealer who is liable to pay tax under this Act purchases any goods other than those specified in Schedule B, from any source and:(i)uses them within the State in the manufacture of goods specified in Schedule B; or(ii)uses them within the State in the manufacture of any goods other than those specified in Schedule B, and sends the goods so manufactured outside the State in any manner other than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India; or(iii)uses such goods for a purpose other than that of resale within the State or sale in the course of inter-State trade or commerce or in the course of export out of the territory of India; or(iv)sends them outside the State other than by way of sale in the course of inter-State trade or commerce or in the course of export out of the territory of India;and no tax is payable on the purchase of such goods under any other provisions of this Act, there shall be levied a tax on the purchase of such goods at such rate not exceeding the rate specified under sub-section (1) of section 5 as the State Government may direct.]
