Section 6A(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)Any person who intends to establish a business in the State for the purpose of manufacturing or producing goods of value exceeding fifteen thousand rupees per year [and has the approval of competent authority to establish such business] may, notwithstanding that he is not required to register himself under section 6, apply in the prescribed manner to the assessing authority for provisional registration under this Act.
