Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 100(12)] [Section 100] [Entire Act] State of Punjab - Subsection Section 100(12)(a) in Clausewise List of Rates of Sales Tax in Punjab (a)the maximum quantum of benefit computed in the manner specified in explanation 1, clause (ii) has been availed of by the dealer; or