Section 100(18a) in Clausewise List of Rates of Sales Tax in Punjab
(18a)[ The rate of tax on tyres and tubes of scooters, mopeds and three wheeled vehicles shall be five paise in a rupee w.e.f. 1.4.1992 to 31.3.1994.] [Added by SO.61/PA.46/48/S.5/Amd/92 dated 20.8.1992]