Section 27A in Punjab General Sales Tax Rules, 1949
27A. [ Procedure for making deductions u/s 5(2) (a) (vi). [Rule 27-A substituted w.e.f. 1.1.1981 by GSR 101/P.A.46/48/S.27/Amd(36)/80 dated 27.11.1980.]
:- A dealer who wishes to make deductions from his gross turnover the amount in respect of purchase on the ground that he is entitled to make such deduction under sub-clause (vi) of clause (a) of sub-section (2) of section 5 of the Act shall, alongwith his return in Form ST VIII [append] a list in Form ST XXVII-B or Form ST XXVII-C, as the case may be.]
