Section 29(xxvi) in Punjab General Sales Tax Rules, 1949
(xxvi)[] [Clause (xxvii) added by GSR 33/P.A.46/48/S.5/Amd(42)/83 dated 1.4.1983.] The sales in the State of Punjab of Foreign Liquor, as defined in sub-para (2) of paragraph 2 of the Punjab Excise Liquor Definitions 1954, by:
