Section 1(6) in Clausewise List of Rates of Sales Tax in Punjab
(6)Declared goods [except cotton yarn, oil seeds] [Words 'cotton yarn, oil seeds' substituted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995. Earlier vide SO.92/PA.46/48/S.5/92 dated 23.11.1992 for the brackets and words '(except cotton yarn and hides and skins whether in a raw or dressed state)' the brackets and words '(except cotton yarn and hides and skins whether in a raw or dressed state, and pulses, gram, urad, moong, masur and tur (arhar)' were substituted.], and hides and skins whether in a raw or dressed state, and pulses, gram, urad, moong, moth, masoor, tur (arhar), the rate of tax shall be four paise in a rupee :[Provided that where the tax has been levied under the said Act in respect of purchase of paddy, no tax shall be levied on the rice procured out of such paddy.] [Substituted vide SO 11/P.A. 46/48/S. 5/Amd 96 dated 13.6.1996.]
