Sharma's 203-ball 108 and his 102-run eighth-wicket stand with Prasanta Sonowal (40 not out) lifted the visitors from a precarious 150 for seven to a respectable 263 at Gandhi Memorial Science College Ground.
Sent in to bat, Assam kept on losing wickets at regular intervals and slumped to 83 for five in 37th over.
J&K's medium pacer Mohammed Mudhasir Gujree bowled with a lot of fire and struck regularly to rock the visitors' top and middle-order batting. He picked up four of Assam's first five wickets.
Sonowal played a handy knock of 85-ball 40.
For J&K, Mudhasir ended with figures of five for 71.
Brief Scores: Assam 262 all out in 87.5 overs (Gokul Sharma 108; Mudhasir 5/71).
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