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[Cites 0, Cited by 0] [Section 8(1)] [Section 8] [Entire Act]

State of Punjab - Subsection

Section 8(1)(ii) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991

(ii)that the unit has discontinued his business at any time for a period exceeding six months or it has its closed business during the period of deferment or exemption;