Punjab General Sales Tax (As In Force In The Union Territory Of Chandigarh) Repeal Act, 2005 1. Short title. 2. Repeal of Punjab Act 46 of 1948. [14th December, 2005] An Act to repeal the Punjab General Sales Tax Act, 1948, as in force in the Union territory of Chandigarh. BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:- 1. Short title.-This Act may be called the Punjab General Sales Tax (As in force in the Union territory of Chandigarh) Repeal Act, 2005. 2. Repeal of Punjab Act 46 of 1948.-The Punjab General Sales Tax Act, 1948, as in force in the Union territory of Chandigarh, is hereby repealed.