In exercise of powers conferred by section 17 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that Entry No. 38 in Schedule "D" of the said Act shall and shall be deemed to have been omitted with effect from 01-04-2005.

Provided that the tax, if any, collected by the dealers, liable to pay it as per the entry so omitted shall be deposited by them with the Government Teasury and the tax, if any, collected and deposited by them shall not be refunded.

By order of the Government of Jammu and Kashmir.