In exercise of the powers conferred by Section 79-A of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that in notification SRO 91 dated 16-03-2006 Schedule "A" after entry 22 new entry 23 namely "Tobacco" shall be deemed to have been included w.e.f. 20-07 2007.

By order of the Government of Jammu and Kashmir.