Section 29(xxi) in Punjab General Sales Tax Rules, 1949
(xxi)[] [Clause (xxi) added by GSR 77/P.A.46/48/S.27/Amd(35)/80 dated 6.10.1980.] The sale of goods and equipment to Paraplegic Home (North) S.A.S. Nagar (Mohali), district Rupnagar, subject to the furnishing of a certificate by the person authorised by the said Home to make purchases, to the effect that the goods have been purchased for the bona fide use of the said Home;
