DEMO
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Section
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4 Liability to tax under this Act
4-A Surcharge Tax
4-B Levy of purchase tax
8-B Realization of amount by way of tax
The Jammu and Kashmir General Sales Tax Act, 1962
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2.
Definitions
In this Act, unless the context otherwise requires-
(m) "Tax"
means the tax leviable under section 4 and section 4-B except for the purpose of sub-section (1) of section 4 includes as surcharge payable section 4-A and tax recoverable under section 8-B;