The Punjab General Sales Tax (Amendment) Act, 1990

{
    "id": 27006,
    "slug": "the-punjab-general-sales-tax-amendment-act-1990",
    "title": "The Punjab General Sales Tax (Amendment) Act, 1990",
    "short_title": "The Punjab General Sales Tax (Amendment) Act, 1990",
    "act_number": "President's Act No. 3 of 1990",
    "act_year": 1990,
    "act_type": "STATE",
    "location": "Chandigarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Punjab General Sales Tax (Amendment) Act, 1990",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "5",
            "title": "2. Amendment of section 5.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "10A",
            "title": "3. Insertion of new section 10A.",
            "chapter": null,
            "content": "\"10-A. \"Notwithstanding anything to the contrary contained in this Act, the State Government, if satisfied that it is necessary or expedient so to do in the interest of industrial development of the State, may defer the payment of tax due against such class of industries, for such period, either prospectively or retrospectively and subject to such conditions, as may be prescribed.\"\n4.\n\"30-A. The State Government may, if satisfied that it is necessary or expedient so to do in the interest of industrial development of the State, exempt such class of industries from the payment of tax, for such period and subject to such conditions, as may be prescribed.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        }
    ],
    "metadata": {
        "Act ID": "chd024",
        "Act Number": "President's Act No. 3 of 1990",
        "Enactment Date": "",
        "Act Year": "1990",
        "Short Title": "The Punjab General Sales Tax (Amendment) Act, 1990",
        "Type": "UNION_TERRITORY",
        "Location": "Chandigarh"
    },
    "updated_at": "2026-09-29 21:55:22"
}