Section 16C(8a) in The Jammu and Kashmir General Sales Tax Act, 1962
(8a)[ If any dealer has paid the tax under this Act for the goods referred to under sub-section (1) before receipt of the sale price of such goods from the persons it is receivable by the dealer, 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 front the payment due to him and the person, responsible for making payment shall on production of-(i)such certificate by the dealer ; and(ii)the proof of having deposited the tax in respect of such transaction,make payment without deducting any tax.] [Inserted by Act XXIII of 2002, Section 2.]
