Section 2(3)(o) in The Jammu and Kashmir General Sales Tax Act, 1962

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State of Jammu-Kashmir - Subsection

Section 2(3)(o) in The Jammu and Kashmir General Sales Tax Act, 1962

(o)"year" used in relation to any particular dealer means the year by reference to which, according to a declaration made by that dealer, the accounts of that dealer are ordinarily maintained in his books and where no such declaration is made, the year commencing on the first day of April and ending on 31st March :

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State of Jammu-Kashmir - Subsection

Section 2(3)(o) in The Jammu and Kashmir General Sales Tax Act, 1962