Section 16C(8) in The Jammu and Kashmir General Sales Tax Act, 1962
(8)If any dealer is not liable to pay tax under the provisions of this Act he may obtain a certificate in the prescribed form from the assessing authority having jurisdiction over his place of business to the effect that no deduction of tax may be made from the payment due to him and the person responsible for making payment shall on production of such certificate by the dealer make payment without deducting any tax.Explanation. - Appropriate rate of tax means the rate of tax applicable [on the date on which] [Substituted by Act X of 1984, Section 16.] the goods are sold or supplied.
