Section 6(b) in The Punjab Value Added Tax (Amendment) Act, 2013
(b)in sub-section (2), -(i)after the words "The owner or person Incharge of", the words "the goods or" shall be inserted.(ii)after the words "as are being carried in the goods vehicle", the words "or by any other means" shall be inserted, and(iii)in the first proviso, after the words "outside the State in the course of", the words "intrastate or", shall be inserted.
