Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act] State of Jammu-Kashmir - Subsection Section 2(1)(e) in The Constitution of Jammu and Kashmir (e)"taxation" includes the imposition of any tax or impost, whether general or local or special, and "tax" shall be construed accordingly.