Section 4 in The Punjab General Sales Tax (Amendment) Act, 1990
4.
In the principal Act after section 30, the following section shall be inserted, namely :-"30-A. The State Government may, if satisfied that it is necessary or expedient so to do in the interest of industrial development of the State, exempt such class of industries from the payment of tax, for such period and subject to such conditions, as may be prescribed."
