DEMO|

Rules

Circulars

Schedule

2(k) "goods"

2(t) "person"

2(z) "registered person"

2(zf) "sale"

2(zi) "Section"

2(zn) "taxable person"

6 Incidence of tax -

7 Liability of person registered under the Central Sales Tax Act, 1956

20 Levy of tax on turnover of purchase of goods in certain circumstances -

22 Voluntary registration for VAT

15 Determination of taxable turnover by a person-

65 Procedure regarding declaration for transport of goods to and from the State-

Order : Dated 13th November 2006.

Schedule - A : list of tax free goods

THE PUNJAB VALUE ADDED TAX ACT, 2005
CHAPTER - II : INCIDENCE AND LEVY OF TAX

16. Tax free Goods.

No tax shall be payable on the sale of goods specified in Schedule A and no person including a taxable person or a registered person shall charge tax on the sale of goods which are declared tax free goods under this section.