The Punjab Value Added Tax (Amendment) Act, 2007

{
    "id": 27019,
    "slug": "the-punjab-value-added-tax-amendment-act-2007",
    "title": "The Punjab Value Added Tax (Amendment) Act, 2007",
    "short_title": "The Punjab Value Added Tax (Amendment) Act, 2007",
    "act_number": "Published vide Notification No. G.S.R. 60(E), date",
    "act_year": 2007,
    "act_type": "STATE",
    "location": "Chandigarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Punjab Value Added Tax (Amendment) Act, 2007",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Amendment of Section 2 of Punjab Act 8 of 2005.",
            "chapter": null,
            "content": "(a) in clause (x), in the Explanation, after item (2), the following item shall be added, namely:-\n\"(3) The amount of bonus, granted as an incentive by the Government of India from time to time in respect of wheat and paddy purchased for the central pool by the procurement agencies, shall not form part of the purchase price of these commodities.\"; and\n(b) in clause (zg), in the Explanation, after item (6), the following items shall be added, namely:-\n\"(7) The amount of bonus, granted as an incentive by the Government of India from time to time in respect of wheat and paddy purchased for the central pool by the procurement agencies, shall not form part of the sale price of these commodities.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Saving.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        }
    ],
    "metadata": {
        "Act ID": "chd009",
        "Act Number": "Published vide Notification No. G.S.R. 60(E), dated 28th January, 2008",
        "Enactment Date": "",
        "Act Year": "2007",
        "Short Title": "The Punjab Value Added Tax (Amendment) Act, 2007",
        "Type": "UNION_TERRITORY",
        "Location": "Chandigarh"
    },
    "updated_at": "2026-09-29 21:55:22"
}