Section 4(1) in The Jammu and Kashmir Entry Tax on Goods Act, 2000
(1)No person shall import scheduled goods exceeding such quantity or value, or both, as may be prescribed by the Government unless he/she is in possession of,-(i)a bill of sale or delivery note or declaration or certificate of ownership containing such particulars as may be prescribed; or(ii)a way bill in such form and containing such particulars as may be prescribed ;or(iii)a building permission for Municipal Committee, Notified area Committee or any other authority, as the case may be, in cases where the goods are meant for consumption in construction; or(iv)documents of ownership of motor vehicle.
