Section 100(17) in Clausewise List of Rates of Sales Tax in Punjab
(17)[Electronic goods specified in Annexure 'B' appended to this notification manufactured in the State of Punjab by an electronic manufacturing unit, manufacturing such goods and operating in the State immediately before the 11th day of December, 1986 shall be leviable to tax at the rate of three and half paise in a rupee. The rate of tax as aforesaid shall however be subject to the following conditions namely :-(i)The concessional rate of tax shall be available w.e.f. the date of publication of notification No. SO.65/PA.46/48/S.5/Amd/90 dated 20.12.1990 upto the 31st day of March, 1992;(ii)The concession shall be available on the production of a certificate from the Director of Industries, Punjab, to the effect :-(a)that the production programme of the electronic goods manufactured and sold has been approved by the Department of Electronics or the Development Commissioner, Small Scale Industries, or the Director of Industries, Punjab;(b)that the electronic goods have been manufactured in the State of Punjab by the electronic manufacturing unit which claims concession under this notification.(iii)The manufacturing electronic unit shall be entitled to the concession under this notification if -(a)it makes all sales from its premises situated in the State of Punjab; and(b)it does not transfer goods outside the State of Punjab either on consignment basis or branch transfer basis.]
