Section 61(2) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(2)The following areas shall be known as 'A' Growth Areas for the purposes of these rules, namely :(i)Amritsar(ii)Gurdaspur(iii)Ferozepur(iv)Area of Tanda Block of Hoshiarpur District(v)Area of Bhawanigarh Block of Sangrur District, and(vi)Area of Rampura Block of the Bathinda District
