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[Cites 0, Cited by 60] [Section 5(2)] [Section 5] [Entire Act]

State of Punjab - Subsection

Section 5(2)(a) in Punjab General Sales Tax Act, 1948

(a)his turnover during that period on-
(i)the sale of goods declared tax free under Section 6;
(ii)[sales to a registered dealer of goods other than sales of goods liable to tax at the first stage under sub-section (1-A)] [Substituted for the words 'sales to a registered dealer of goods' by Punjab Act 28 of 1965.], declared by him in a prescribed form as being intended for resale in the State of Punjab or sale in the course of inter-State trade or commerce or sale in the course of export of goods out of territory of India, or of goods specified in his certificate of registration for use by him in the manufacture in Punjab of any goods, other than goods declared tax-free under section 6, for sale in Punjab, or sale in the course of inter-State trade or commerce, or sale in the course of export of goods out of the territory of India and on sales to a registered dealer of containers or other materials for the packing of such goods :