Section 3(1)(i) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(i)[excluding the unit which has been set up in 'A' category area, in respect of which] [Words in sub-rule 3(1) substituted for 'in respect of which' by GSR 57/P.A.46/48/Ss. 27 and 30A/Amd(3)/93 dated 11.8.1993.] an eligibility certificate has been granted by the competent authority of the Department of Industries and which has not been included in the negative list;