Section 15(7) in The Jammu and Kashmir General Sales Tax Act, 1962
(7)[ No dealer or any person, including a carrier of goods or agent of a transporter or booking agency acting on behalf of a dealer shall take delivery of, or transport, from any vehicle or other conveyance, station, air-port, or any other place, whether of similar nature or otherwise, any consignment of goods, the sale of which is taxable under this Act, except in accordance with such conditions, as may be prescribed , with a view to ensuring that there is no evasion of tax.] [Sub-section (7), (8), (9) and (10) inserted by Act XIII of 1978, Section 19]
