Section 5(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)[ Notwithstanding anything contained in sub-section (1) of section 4 of this Act, the Government may, subject to such conditions as it may consider necessary by notification in the Government Gazette, direct that a class or classes of dealers manufacturing goods in the State shall be entitled to rebate in the tax payable on the sale of such manufactured goods equal to amount of tax paid by them on the raw-material actually used in manufacture of such goods.] [Inserted by Act IX of 1982, Section 6.]
