Section 29(xiv) in Punjab General Sales Tax Rules, 1949
(xiv)the sale of goods made on or after 3rd December, 1971 to the committee constituted by the Punjab Government to administer the Punjab Defence and Security Relief Fund, subject to the furnishing of certificate from the Member Secretary to the effect that the goods have been purchased for the purposes of supplying them to the members of Indian Armed Forces, Border Security Force or Punjab Police;
