Section 1(i) in Goods Taxable at First Stage in Punjab
(i)[ in the case of a dealer who brings into the State of Punjab the above goods from any place outside the State, be the stage of the sale when such dealer sells such goods for the first time within the State of Punjab ; [See Notification S.O. 15/P.A.46/48/S.5/94. dated 22nd March, 1994.]
