Section 6(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)No dealer shall, while being liable to pay tax under section 4, carry on business as a dealer unless he has been registered in accordance with the provisions of this Act:Provided that any dealer who at the commencement of this Act is liable to be registered under this Act may apply for registration within three months from the date of commencement of this Act:[Provided further that a department of Government of India or a department of the Government carrying on business as a dealer, may, if the Government so directs, be exempted from registration subject to such conditions as may be prescribed in this behalf.] [Inserted by Act XVIII of 1976, Section 4.]
