Section 61 in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
61. Bassi Pathana
(2)The following areas shall be known as 'A' Growth Areas for the purposes of these rules, namely :(i)Amritsar(ii)Gurdaspur(iii)Ferozepur(iv)Area of Tanda Block of Hoshiarpur District(v)Area of Bhawanigarh Block of Sangrur District, and(vi)Area of Rampura Block of the Bathinda District(3)The following shall be known as 'B' Category Growth Areas, namely :-(i)Area of Hoshiarpur District excluding the area of Tanda Block;(ii)Area of Sangrur District excluding the area of Bhawanigarh Block;(iii)Area of Bathinda District excluding the area of Rampura Block;(iv)Area of Faridkot tehsil of the Faridkot District;(v)Area of Rajpura tehsil of Patiala District excluding the area falling within the Chandigarh Capital periphery but including the areas which are identified and declared for industrial use subject to the condition that such areas are outside the limits of the respective Municipal Committee or the Notified Area Committee, as the case may be;(vi)Kharar Tehsil in the Ropar District excluding the areas which have been declared controlled areas under the provisions of New Capital (Periphery) Central Act, 1952 but including the areas which are identified and declared for industrial use by the Government in the Department of Industries subject to the conditions that such areas are outside the limits of a Municipal Committee or the Notified Area Committee, as the case may be;(vii)Backward area, bet area and submontane areas;(4)The following shall be 'C' Growth Areas :-Areas comprising the focal points other than the areas of the 'A' Growth Areas and 'B' Growth Areas.Annexure II[See rule 2(xxii)]List Of Items Not Eligible For Sales Tax Incentives
