Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 5(1)] [Section 5] [Entire Act] State of Punjab - Subsection Section 5(1)(a) in Punjab General Sales Tax Act, 1948 (a)in the case of dealer who brings into the State margarine from any place outside the State, be the stage of sale when such dealer sells margarine for the first time within the State;