Section 100(16) in Clausewise List of Rates of Sales Tax in Punjab
(16)[Dry battery cells and button cells manufactured by M/s Punjab Anand Batteries Ltd., Sahebzada Ajit Singh Nagar (Mohali) w.e.f. the date of publication of this notification in the official gazette for a period of seven years, shall be leviable to tax at the rate of two paise in a rupee.] [Clause (16) added by SO.64/PA.46/48/S.5/Amd/92 dated 20.12.1990]