Section 29(xxv) in Punjab General Sales Tax Rules, 1949
(xxv)[] [Clause (xxv) added by GSR 68/P.A.46/48/S.5/Amd(41)/82 dated 10.6.1982.] The sale of goods to the Shiromani Gurdwara Parbandhak Committee, Amritsar for the construction and equipment of Shri Guru Ram Dass Hostpital Research and Medical Institute, Amritsar, subject to the furnishing of certificate on a form bearing the seal of office and signature of Assessing Aurthority, Amritsar and issued by any person authorised by the Secretary, Shiromani Gurdwara Parbandhak Committee, Amritsar, in this behalf to the effect that the goods have been purchased for the bona fide use in construction or equipment of the aforesaid hospital/Institute and that the total amount which will not be included in taxable turnover of dealer by virtue thereof has not exceeded such amount as would have been liable to tax aggregating to [more than Rs. 13.35 lacs (including Rs. 10.29 lacs exemption for which has already been granted)] [Inserted by GSR 25/P.A.46/48/Ss. 27 and 5/Amd(65)/92 dated 17.3.1992.] during the years 1987-88, 1988-89, 1989-90, 1990-91, [1991-92 and 1992-93] [Substituted by GSR 22/P.A.46/48/Ss. 5 and 27/Amd(77) dated 23.3.1993.] but for this provision;
