Section 8(1)(b) in Jammu and Kashmir Kahcharai Act, 1994
(b)"B rates" in respect of(i)livestock other than goats which move from place to place within the State for grazing;(ii)goats which move for browsing from place to place but do not migrate from the territories of the State on one side of the Pir Panjal Mountain Range to such territories on the other;