Section 28(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person-(a)from questioning in accordance with the provisions of any sales tax law and rules made thereunder the assessment of any tax on transfer of controlled goods for any period ; or(b)from claiming refund of any tax on transfer of controlled goods paid by him in excess of the amount due from him under any sales tax law and the rules made thereunder.
