Jain, J. L. (1971). Commentary on the Punjab general sales tax act, 1948 (act no. 46 of 1948), as applicable to Punjab, Haryana, and Union Territory of Chandigarh: With upto date rules & notifications (3d ed.). Jain Law Agency.

Jain, Jangi Lal. Commentary on the Punjab General Sales Tax Act, 1948 (act No. 46 of 1948), as Applicable to Punjab, Haryana, and Union Territory of Chandigarh: With Upto Date Rules & Notifications. 3d ed. Chandigarh: Jain Law Agency, 1971.

Jain, Jangi Lal. Commentary on the Punjab General Sales Tax Act, 1948 (act No. 46 of 1948), as Applicable to Punjab, Haryana, and Union Territory of Chandigarh: With Upto Date Rules & Notifications. 3d ed. Jain Law Agency, 1971.