Section 1(4) in Clausewise List of Rates of Sales Tax in Punjab
(4)Ornaments and jewellery, [other than] [Words 'other than the gold ornaments and jewellery containing precious or semi-precious or artificial semi-precious stones' which were substituted for 'other than the jewellery containing precious or semi- precious or artificial semi-precious stones' by SO.69/PA.46/48/S.5/Amd/93 dated 15.6.1993.] the [-] [Words 'gold ornaments and' in clause (4) substituted vide foot note 3 above omitted by SO.11/46/48/S.5/95 dated 31.3.1995.] jewellery containing precious or semi-precious or artificial semi-precious stones, indigenous tractors including Tractor parts, [paper] [Added vide notification dated 6 July, 1998.] all types of yarns (including knitting wool), cotton thread, ready made umbrella cloth covers (excluding umbrella cloth cover of pure silk), hides and skins whether in raw or dressed state, [weedicides, herbicides] [Word pesticides omitted vide SO8/P.A.46/48/5.5 Amd 96 dated 19.4.1996.], raw wool, [cotton yarn, hoisery, oil seeds] [Substituted for 'cotton yarn' by SO. 46/48/S.5/95 dated 31.3.1995.], cotton waste and cotton yarn waste, cotton vests, [pillow covers (excluding pillow covers of pure silk cloth)] [Substituted for 'and pillow covers (excluding pillow covers of pure silk cloth)' by SO.83/PA.46/48/S.5/92 dated 30.10.1992.], oil cakes, malka masoor and its dal, dried peas and its dal, rawan white, rajmah, rongi (red and white), dal lobia, dal kulth, lobia, kangni, swank, soyabean, gowar, [harwan] [Words 'harwan, gram and its dal, urad and its dal, moong and its dal, moth and its dal, tur (arhar) and its dal' were substituted. for 'harwan and gram' by SO.92/PA.46/48/S.5/95 dated 23.11.1992.], [gram and its dal, gram flour (besan)] [Words 'gram and its dal, gram flour (basan)' substituted. by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.], urad and its dal, moong and its dal, moth and its dal, tur (arhar) and its dal, the rate of tax shall be two paise in a rupee.
