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[Cites 0, Cited by 1] [Section 4(5)] [Section 4] [Entire Act]

State of Punjab - Subsection

Section 4(5)(b) in Punjab General Sales Tax Act, 1948

(b)in relation to any dealer, who himself manufactures or produces any goods for sale, [1,00,000] [Substituted for '40,000/-' by Punjab Act 15 of 1993 w.e.f. 3.5.1993. Earlier Rs. 40,000/- was substituted for Rs. 10,000/- by Punjab Act 32 of 1976 w.e.f. 20.7.1976.] rupees :
(bb)in relation to any dealer, who runs a tandoor, loh, dhaba, hotel restaurant, halwai shop, bakery or other similar establishment wherein Indian food preparations, including tea, are served, [1,00,000] [Substituted for Rs. '40,000/-' by Punjab Act 15 of 1993 w.e.f. 3.5.1993. Earlier Rs. 40,000/- was substituted for Rs. 10,000/- by Punjab Act 32 of 1976 w.e.f. 20.7.1976.] rupees :