Section 29(xii) in Punjab General Sales Tax Rules, 1949
(xii)the purchase value of goods which have already been subjected to tax under section 5(1-A) [used or consumed] [Substituted for 'used' by GSR 64/P.A.46/48/Ss. 5 and 27/Amd(81)/93 dated 20.8.1993.] by him in manufacture in Punjab of goods other than goods declared tax free under section 6 for sale :-
