Section 29(xix) in Punjab General Sales Tax Rules, 1949
(xix)[] [Clause (xix) added by GSR 124/P.A.46/48/S.27/78 dated 22.11.1978.]The sale of goods to any person for use by him in the manufacture of artificial, limbs (Prosthetics) surgical appliances (orthotics), and other rehabilitation equipments or aids within the State of Punjab after obtaining a certificate in this respect duly signed by the person purchasing the goods to the effect that the goods have been purchased for the said purpose;
