Section 2(1)(h) in The Jammu and Kashmir Entry Tax on Goods Act, 2000
(h)[ "Scheduled Goods" mean the goods as specified under the provisions of the Jammu an Kashmir General Sales Tax Act, 1962 or the Jammu and Kashmir Value Added Tax Act, 2005 and include Motor Spirit and Diesel Oil as defined under the Jammu and Kashmir Motor spirit and Diesel Oil (Taxation of sales) act, Samvat 2005 (1948 A.D.)] [Clause (h) substituted by Act XIII of 2007, Section 5 w.e.f. 11-09-2007.];