Section 15(2A) in The Jammu and Kashmir General Sales Tax Act, 1962
(2A)[. Notwithstanding the provisions of sub-section (2), the Government may, in addition to the requirements under sub-section (2), by notification require a person importing such goods, as may be notified from time to time, to furnish such declaration and in such manner as may be prescribed.] [Sub-section (2-A) inserted by Act XVIII of 1988, Section 10.]
