Notification No. SRO 110.- Dated 31st March, 2011

In exercise of the powers conferred by section 85 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that in the Jammu and Kashmir Value Added Tax Rules, 2005, after sub-rule (c) of rule 12 the following proviso shall be inserted:-

"Provided that in respect of dealers like tourism establishments, SSI, Medium Scale Industries and Micro Enterprises who are already registered with any other Government Department, it shall not be necessary for the Assessing Authority to cause further verification by the Inspector to the extent that the contents of the application for registration are duly taken care of in the registration granted by such other Government Department ."

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