Section 22D in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
22D. [ Powers of the Tribunal. [The Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) has repealed among other the General Sales Tax Act, 1962. In view of the said legal position the Tribunal shall drive its powers under the provisions of Act No. V of 2017.]
- In discharging its functions under this Act, the Tribunal shall have the same powers as are exercisable by it under the Jammu and Kashmir General Sales Tax Act, 1962].
