Section 16C(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)[(a)] [Existing sub-section (1) remembered as clause (a) by Act III of 2000, Section 5.] Any person responsible for paying any sum being sale price of taxable goods to a dealer [in pursuance of a contract] [Inserted by Act XX of 1981, Section 15.] on behalf of-(a)any Department of the Government or Central Government;(b)any local authority ;(c)any Corporation [or a Government company] [Inserted by Act XX of 1981, Section 15.] established by or under Central or State Act;(d)any Co-operative Society ; or(e)any Board constituted by or under Central or State Act ;shall at the time of the credit of such sum to the account of the dealer at the time of payment thereof in cash, by issue of cheque or draft or by any other mode whichever is earlier, deduct tax at the appropriate rate.(b)[ In case of works contract the agencies referred to in clause (a) shall furnish copy of the agreement of the works contract executed with the contractor to the Deputy Sales Tax Commissioner of the area concerned in which such department/agency falls.] [Inserted by Act III of 2000, Section 5.]
