Section 3A(1) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(1)Every dealer liable to pay tax under section 3 shall also be liable to pay a cess on the volume of [Motor Spirit and Diesel Oil other than Aviation Turbine Fuel (ATF) and Natural Gas] sold within the State at a rate not exceeding Rs. 5 per litre, and subject to such conditions, as the Government may by notification in the Government Gazette specify from time to time.
