Section 27A(3)(i) in Punjab General Sales Tax Act, 1948
(i)Notwithstanding the repeal of the Punjab General Sales Tax Act, 1941, for dealing with turnover for the period from the 1st April, 1949 to the 30th April, 1949 the first part of sub-section (1) of section 3 of the repealed Act shall be deemed to be in force subject to the following :-