Section 29(1)(a) in Punjab General Sales Tax Act, 1948

[Cites 0, Cited by 1] [Section 29(1)] [Section 29] [Entire Act]

State of Punjab - Subsection

Section 29(1)(a) in Punjab General Sales Tax Act, 1948

(a)a tax on the sale or purchase of goods shall not be imposed under this Act -

(i)where such sale or purchase takes place outside the State of Punjab; or

(ii)where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India;