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Punjab General Sales Tax Act, 1948

An Act to provide for the levy of a general tax on the Sale or Purchase of goods in Punjab and for the repeal of the Punjab General Sales Tax Act, 1941. It is hereby enacted as follows : Short Title, Extent and Commencement. - (1) This Act may be called the Punjab General Sales Tax Act, 1948. (2) It extends to the whole of the State of Punjab.

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