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State of Punjab - Section

Section 6 in Punjab General Sales Tax Act, 1948

6. [ Tax free goods. [Section 6 substituted by Punjab Act No. 24 of 1959.]

(1)No tax shall be payable on the sale of goods specified in the first column of Schedule B subject to the conditions and exception, if any, set out in the corresponding entry in the second column thereof and no dealer shall charge sale tax on the sale of goods which are declared tax free from time to time under this section.
(2)The State Government, after giving by notification not less than [twenty days] notice of its intention so to do, may by like notification add to or delete from Schedule B and thereupon Schedule B shall be deemed to be amended accordingly.]