In exercise of the powers conferred by sub-rule (a) of the rule 3 of the Jammu and Kashmir Value Added Tax Rules, 2005, the Government hereby create the following additional Circles:-
1. Commercial Tax Circle Pulwama
2. Commercial Tax Circle Budgam
3. Commercial Tax Circle Baramulla
4. Commercial Tax Circle Kupwara
5. Commercial Tax Circle Kargil
6. Commercial Tax Circle Doda
7. Commercial Tax Circle Rajouri and Poonch
8. Commercial Tax Circle "P" Jammu
Consequent upon the creation of above additional Circles, the Assessing Authorities shall exercise jurisdiction in respect of the areas as shown in Column (3) of the sub-joined scheduled annexed to this notification for purpose of assessment and other functions under the Jammu and Kashmir Value Added Tax Act, 2005
Annexure "A
Liquor;