Section 1(1) in Clausewise List of Rates of Sales Tax in Punjab
(1)[] [Clause (1) substituted. by SO. 11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995. Earlier 'Twelve paise' was substituted for 'ten paise' by SO.24/PA.46/48/S.5/90 dated 28.3.1990, w.e.f. 1.4.1990.] The rate of tax on goods specified in Schedule 'A' to the said Act shall be twelve paise in a rupee :Provided that in the case of motor vehicles of engine capacity exceeding 2500 cubic centimeters (excluding tractors and saloon cars) with accessories as ordinarily supplied by the manufacturers of such vehicles, the rate of tax shall be four paise in a rupee, [ - ] [Omitted vide SO 31/P.A. 46/48/S.5/96 dated 5.12.1996.] :Provided further that the rate of tax in respect of fuel efficient light commercial vehicles of engine capacity of 3200 cubic centimeters to 3500 cubic centimeters which are certified as fuel efficient, by the Government of India, Ministry of Industry, with accessories as ordinarily supplied by the manufacturers of such vehicles, shall be half per cent from the 1st day of April, 1995 to 31st day of March, 1996 :Provided further that in the case of two wheeled and three wheeled motor vehicles, the rate of tax shall be three paise in a rupee :Provided further that in the case of [motor cars, jeeps and chassis] [Substituted vide ibid.] of trucks and buses of any engine capacity, the rate of tax shall be three and a half paise in a rupee :Provided further that in the case of cement, [-] ['Stainles steel utensils' omitted vide SO 109/P.A. 46/48/S.5/Amd 97 dated 9.7.1997.] photographic and other cameras and enlarger lenses, film and plates, papers and cloth and other parts and accessories required for use therewith, the rate of tax shall be ten paise in a rupee :Provided further that in the case of electronic goods and electrical goods other than electrical plant, equipment and their accessories including service meters required for generation, transaction and distribution and desert coolers, the rate of tax shall be eight paise in a rupee :Provided further that in the case of desert coolers, the rate of tax shall be six paise in a rupee :[Provided further that in the case of stainless steel utensils the rate of tax shall be four paise in a rupee] [Added vide SO 109/P.A. 46/48/S. 5/Amd/97 dated 9.7.1997.]
