The Punjab VAT Act 2005State Act of Punjab · Act 8 of 2005
(1) The persons or organizations listed in Schedule-G, shall be entitled to claim refund of tax, paid for goods, purchased in the State, on every single purchase, exceeding rupees five thousand, excluding tax amount, on proper application, subject to such conditions, as may be prescribed.
(2) A taxable person shall be enttlee to claim refune in respect of input tax paie on gooes exportee out of the territory of Ineia, subject to such coneitons ane the manner, as may be prescribee.