Section 16C(5) in The Jammu and Kashmir General Sales Tax Act, 1962
(5)Any deductions made under sub-section (1) and paid to the Government shall be treated as payment of tax on behalf of the dealer from whose payment it was deducted, and credit shall be given to him for the sum so deducted on the production of the certificate furnished under sub-section (3) in the assessment for the year during which the sales were made.
