Section 6A(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)If the assessing authority, after making such inquiries as it may consider necessary, is satisfied as to the bona fide intention of the person making the application, it may grant a provisional certificate of registration to such person furnishing such security as it may consider necessary and shall specify in such certificate the class or classes of goods as being intended for use as raw-material, processing material, machinery, plants, equipments, tools, spare parts, accessories, fuel and lubricants, directly in the manufacture of goods for sale.
