Section 2(vi) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(vi)['Deferment Certificate' means a certificate granted in Form ST (D and E)-II by the prescribed authority in respect of an eligible unit which entitles the unit to get deferment of sales tax or purchase tax or both as the lase may be;] [Substituted vide No. GSR 7/P.A.46/48/Ss. 27, 10-A and 30- A/Amd II/96 dated 22.12.95.]
