Section 2(ib) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(ib)'B' category area' shall mean the area notified as 'B' category area in the Industries Policy of 1992 [or Industrial Policy of 1996 as the case may be] [Punjab Government Gazttee LSP III dated 22-5-1997.] as notified by the Government of Punjab in the Department of Industries from time to time];
