Table of ContentsTHEPUNJAB VALUE ADDEDTAX ACT, 2005CHAPTER-IPRELIMINARYCHAPTER-IIINCIDENCE AND LEVY OF TAXCHAPTER-illLEVY OF PURCHASE TAXCHAPTER-IVREGISTRATIONCHAPTER-VPROCEDURE AND ADMINISTRATION OF TAXCHAPTER-VIPAYMENT AND RECOVERY OF TAXCHAPTER-VllREFUNDSCHAPTER-VIIILIABILITY TO PRODUCE ACCOUNTSCHAPTER-IXESTABLISHMENT OF INFORMATION COLLECfION CENTRESCHAPTER-XOFFENCES AND PENALTIESCHAPTER-XIAPPEAL AND REVISIONCHAPTER -XllMISCELLANEOUSCHAPTER-XllIREPEAL AND SAVINGFeatures Punjab Value Added Tax Rules 2015Deferment and ExamptionRules With Condition under PVAT ActLuxery Tax Entry TaxLottery Lumpsum TaxInfrastructure CessPunjab Municiple Fund Punjab Entertainment DutyInstitution And OtherBuilding Tax About The AuthorP.C Garg He is well known name in the field of tax laws and doingpractice at Ludhiana since J 978.He authored hisfirst book on tax laws in 1985 at the age oJ30.He has many books, on tax laws, 10 his credit. He is chief editor of thefollowing monthly journals :-(i) Income taxMatters (Since 1999) and(ii) Sales Tax Matters (Covering VAT & GST Matters)(Since 1998).CA. Ritesh Garg has became a well known name in thefield ojtax laws within a very short time. He is doing practice at Ludhiana.He is co-editor of the following monthly journals ;-(lj Income Tax Matters and(ii) Sales Tax Matters (covering VAT & GST Matters).CA. Puneesh Garg has much interest in Finance and Taxation.He has also cleared all levels oj CFA (USA). He has researchedextensively.He is also co-editorofthefollowing monthly journals :-(i) Income Tax Matters and(ii) Sales Tax Matters (cavering VAT & GST Matters).
P C Garg, Puneesh Garg, Ritesh Garg
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