Section 2(j) in Punjab General Sales Tax Rules, 1949
(j)"Month" means a calendar month;(jj)"Owner of goods" means the owner of goods and shall include the consignor or the consignee, as the case may be; [Added vide GSR 52/P.A. 46/48/Ss. 27 and 14-B/Amd/(iii)97 dated 7.11.97.]
