Section 5(2)(vi) in Punjab General Sales Tax Act, 1948
(vi)[] [Clause (vi) substituted by Punjab Act 18 of 1960 w.e.f. 1.4.1960.] the purchase of goods which are sold not later than six months after the close of the year to a registered dealer, or in the course of inter-State trade or commerce or in the course of export out of the territory of India: