Section 25(1) in Punjab General Sales Tax Rules, 1949
(1)Where any persons enters into a contract with any dealer (hereinafter referred to as the Contractor) for transfer of property in goods (whether as goods of in any other form) in pursuance of a works contract, the gross value of which exceeds five lakhs in a year, such persons shall, within one month of the making of the contract, after deducting tax in accordance with the provisions of section 10-c of the Act, furnish to the Assessing Authority of Contractor, particulars of the contract in the Form ST-XXXIII.
