Section 1(5) in Clausewise List of Rates of Sales Tax in Punjab
(5)[Ready-made garments (including garments of pure silk and knitted garments, fur coats] [Inserted by SO.42/PA.46/48/S.5/Amd/87 dated 12.10.1987.], [--] [Words 'ready made hoisery' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] tractors imported from abroad, [bardana made of jute or fibres synthetic or of any other material] [Inserted by SO.26/PA.46/48/S.5/Amd/86 dated 27.6.1986], condensed milk, cream, ice cream, butter, cheese and [milk powder, vanaspati ghee, aluminium utensils, match boxes] [Substituted for 'milk powder' by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] [--] [Words in brackets 'Malka masoor and its dal, dried peas and its dal, rawan white, rajmah, rongi (red and white), dal, lobia, dal kulth, lobia, kangni, swank, harwan soyabeen, gowara, gram' omitted by SO.83/PA.46/48/S.5/92 dated 30.10.1992.], [-] [Words '[churi (wand)' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] and on flour maize, bazra, barley, [-] [Words 'gram' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995] jowar, gowara, dried peas, rajmah, lobia swank, soyabean and wheat including maida and suji, [gur and shakkar, and [all types of man-made synthetic, natural and blended fibres] [Substituted for 'gur and shakkar, all types of man-made synthetic and natural fibres, gold ornaments and jewellery, rice bran, paddy husk and de- oiled rice bran' by SO.69/PA.46/48/S.5/Amd/93 dated 15.6.1993.],. [-] [Words 'and their wastes' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.] [-] [Words 'gold ornaments and jewellery, ice bran, paddy husk and de-oiled rice bran' omitted by SO.11/PA.46/48/S.5/95 dated 31.3.1995 w.e.f. 1.4.1995.], taxable at 4 paise in a rupee :[Provided that where the tax has been levied under the said Act in respect of purchase of wheat, the tax, leviable on maida and suji prepared out of such wheat, shall be reduced by the amount of tax levied on such wheat and no tax shall be levied on the four prepared out of such wheat.] [Substituted vide SO 11/P.A. 46/48/S.5/Amd 96 dated 13.6.96.]
