Section 16D in The Jammu and Kashmir General Sales Tax Act, 1962
16D. Clearance Certificate in relation to taxable goods.
- Any person being,-(a)Department of the Government or Central Government;(b)a local authority ;(c)a corporation established by or under Central or State Act;(d)a Co-operative Society ; or(e)a Board constituted by or under Central or State Act ;[shall] [Substituted by Act X of 1984, Section 17.] before entertaining a tender for supply of taxable goods or sanctioning any contract, require the supplier or contractor to furnish the sales tax clearance certificate in a prescribed form issued by the assessing authority in such manner as may be prescribed.
