With Punjab going to polls next year, Delhi Chief Minister and Aam Admi Party (AAP) convenor Arvind Kejriwal unveiled 21-point Trade and Industry Manifesto in Ludhiyan while promising that the state will have lowest tax rate in five years. Party's Trade and Industry' manifest, in its attempt to attract the business class, promised that the tax regime will be made transparent. It also promised that VAT and other taxes will be reduced, besides one-time settlement of pending tax related cases and VAT refund to be expedited. It also promised to make trade, industry and transport sectors corruption free and also the end of 'Inspector Raj' and 'Raid Raj'. The manifesto also promised provision for self-certification regime for all NOCs (no objection certificate) and consents in businesses. Apart from this, the manifesto also promised a new industrial township with special incentives in Ropar to kickstart environment-friendly IT and other industries to help employment in the Kandi belt adjoining Himachal Pradesh. In the manifesto, the party also promised to revive real sector with series pf incentives, uniformity in regulations and coordination between all government development agencies. In its aim to boost agro-based food processing and other industry, the party has promised s a 10-year tax holiday, interest free loans for agro-units, which is employing at least 80 percent workforce from the state apart from units in rural areas related to dairy products, food processing, maize and cotton etc set up by local entrepreneurs will be given incentives. Apart from this, the manifesto also promises that the AAP if comes to power will review and rationalise heavy toll tax charged by private companies in collusion with Akali-BJP, Congress politicians. It said the party will press for removal of all toll plazas of NHAI on Jalandhar-Amritsar and Ropar-Anandpur Sahib section due to their status as holy cities.