In discharging functions under this Act, the Tribunal shall have the same powers as are exercisable by it under the *Jammu and Kashmir General Sales Tax Act, 1962.
Source footnotes
* Now Jammu and Kashmir Goods and Services Tax Act, 2017.** Sections 16-A, 16-B, 16-C and 16-B inserted by Act VII of 2001, s. 17.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 3-A · Payment of tax in lump.Section 3-B · Excess amount of tax collected to be paid to Government.Section 4 · Method of collection of tax.Section 5 · Method of levy.Section 6 · Keeping of accounts and submission of returns.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.