Section 2(h) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(h)[ "sale" means a transfer of motor spirit or diesel oil for cash or deferred payment or any other valuable consideration and includes its consumption by the dealer for his own use] [Clause (h) substitutedby Act XVII of 1978.] ;(hh)[ "Tribunal" means the Appellate Tribunal constituted under [{section 12-A of the Jammu and Kashmir General Sales Tax Act, 1962}] [Clause (hh) inserted by Act VII of 2001, s. 31.] ;
