Amendment of East Punjab Act No. 46 of 1948

The East Punjab General Sales Tax Act, 1948, shall as from the 14th December, 1957, be amended in manner hereinafter specified, :-

1. (a) in Schedule 'A' to the said Act, for entry No. 15, the following shall be substituted, namely :- "15. Pure Silk Cloth".
2. (b) in Schedule 'B' to the said Act-
   • (i) in entry No. 30, the words "When sold by persons dealing exclusively in such cloth" occurring in column 2, shall be omitted and for the words "Cloth woven on handlooms out of hand-spun yarn" occurring in column 1, the following words shall be substituted, namely :- "All varieties of cotton, woollen or silken textiles, including rayon, artificial silk or nylon, whether manufactured by handloom or powerloom or otherwise, but not including pure silk cloth";
   • (ii) in entry No. 51, for the words "Manufactured tobacco as defined in the Punjab Tobacco Vend Fees Act, 1954," occurring in column 1, the words, "Tobacco whether cured, uncured or manufactured and all its product including biris, cigarettes, cigars", shall be substituted;
   • (iii) after entry No. 61, the following new entry shall be added, namely :- "62. Sugar."