PUNJAB GOVT. GAZ. (EXTRA), MARCH I l, 2015 29 (PHGN 20,1936 SAKA)
GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH)
The 11th March,2015 .
No. s. o. 10/P.A.8/2005/S.6/2015.-whereas the State Government is satisfied that circumstances exist, which render it necessary to take immediate action in public interest; Now, therefore, in exercise of the powers conferred by sub-section (7) of section 6 of the Punjab value Added Tax Act, 2005, (Punjab Act No. g of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. s.o.9 0/P.A.8/2005/S6/ 2013 dated the 4th October, 2013, namely:-
In the said Notification, in Serial No. 16, for item (i), the following shall be substituted, namely:-
“(i) Iron and Steel (including its scrap) 3.5 percent and Iron and Steel goods, specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956, except Wheels, Tyres, Axles, Wheel Sets and Non-Cenvat paid Iron and Steel Scrap.”
Financial Commissioner Taxation and Secretary to Government of Punjab,
Department of Excise and Taxation.