Section 1(3) in Clausewise List of Rates of Sales Tax in Punjab
(3)[Goods specified in Schedule 'C' except oil seeds enumerated in entries [Words substituted for 'goods specified in Schedule 'C' by SO./PA 46/48/S.95 dated 31.3.1995.] [(3) and (8) respectively] [Substituted vide S.O 11/P.A.46/48/5.5/Amd 96 dated 13.6.1996.] thereunder, the rate of tax shall be four paise in a rupee :Provided that the rate of tax in case of Bhabbar (Buggar), Kahi and Chillies enumerated as items (10), (11) and (12) respectively in the said schedule 'C' shall be eight paise in a rupee :Provided further that the rate of purchase tax on cotton when made by the textile mills established on or after the first December, 1979, for a period of five years to be reckoned from the aforesaid date subject to the following conditions :(i)that these mills shall start production by 30.11.1984, and(ii)that these mills shall not despatch yarn in the course of inter-State transactions on consignment basis or through ex-State commission agents.
