Section 3(5) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
(5)The amount of tax payable under this Act shall subject to such conditions as may be prescribed, be reduced to the extent of the amount of the tax paid, if any, under the law relating to the General Sales Tax or Central Sales Tax, as may be in force, in any other State or Union Territory, by an importer, who, not being a registered dealer, had purchased these goods in that State for consumption, use or sale.
