Articles subject to levy of fee under the Act [See section 25]

Serial No. Description of articles and goods Circumstances and stage under and at which the fee is to be levied under this Act 1[ *** *****] 2 Petrol First stage of sale in accordance with the Department of Excise and Taxation, Punjab, Notification No. S.O. 13/P.A.46/48/S.5/99, dated 15th February, 1999. 3 Diesel First stage of sale in accordance with the Department of Excise and Taxation, Punjab, Notification No. S.O. 13/P.A.46/48/S.5/99, dated 15th February, 1999. 1Omitted by Punjab Act No. 5 of 2017, Section 173