Section 2(ia) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(ia)[] [Inserted by GSR.65/P.A.46/48/Ss.27, 10A and 30A/Amd(1)/92 dated 29.9.92.] 'A' category area' shall mean the area notified as 'A' category area in the [Industrial Policy of 1992 or Industrial Policy of 1996 as the case may be as notified by the Government of Punjab in the Department of Industries from time to time] [Substituted vide Punjab Government Gazttee LSP III dated 22-5-1997.];
