Section 31(2)(a) in Punjab General Sales Tax Act, 1948

[Cites 0, Cited by 0] [Section 31(2)] [Section 31] [Entire Act]

State of Punjab - Subsection

Section 31(2)(a) in Punjab General Sales Tax Act, 1948

(a)where such supply has been made by any restaurant or eating house (by whatever name called) at any time or on after the 7th day of September, 1978 and before the commencement of the Punjab General Sales Tax (Amendment) Act, 1987, and the aforesaid tax has not been collected on such supply on the ground that no such tax could have been levied or collected at that time; or

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State of Punjab - Subsection

Section 31(2)(a) in Punjab General Sales Tax Act, 1948