Notification No. SRO 109.- Dated 31st March, 2011

In exercise of the powers conferred by section 26 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby direct that in the Jammu and Kashmir General Sales Tax Rules, 1962, after sub-rule (c) of rule 7 of the following proviso shall be inserted:-

" Provided that in respect of works contract dealers who are already registered with any other Government Department, it shall not be necessary for the Assessing Authority to cause any further enquiry by the Inspector."

This notification shall come into force w.e.f. 01.04.2011.

By order of the Government of Jammu and Kashmir.

Sd/-

(Sudhanshu Pandey) IAS

Commissioner/Secretary to Government,

Finance Department