Section 5(3) in Punjab General Sales Tax Act, 1948
(3)[(a) Tax on declared goods shall be leviable and payable at the stage of sale or purchase, as the case may be, and under the circumstances specified against such goods in Schedule 'D'(b)The State Government, after giving by notification not less than twenty day notice of its intention so to do, may by like notification add to or delete from schedule D any declared goods and thereupon Schedule D shall be deemed to be amended accordingly.]
