Section 30(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 in the aforesaid goods, or(b)from claiming refund of tax on the aforesaid goods paid by him in excess of the amount due from him under any such law.]
