Section 4(7) in The Jammu and Kashmir General Sales Tax Act, 1962
(7)[ Save as otherwise provided by or under this Act, the Government may, by notification in the Government Gazette, and subject to such conditions, if any, as may be specified therein, notify the point or points of sale [or purchase] [Inserted by Act XIII of 1978, Section 3.] at which any goods or class of goods may be taxed, and, on the issue of such notification, the points of purchase or sale in relation to any such goods or class of goods other than the point of purchase or sale so notified shall be exempt from payment of tax under this Act:Provided that, no such exemption shall be allowed unless where the point of sale in relation to any such goods or class of goods is prior to the point so notified the registered dealer to whom the goods are sold certifies in the prescribed form that the goods purchased are intended for sale by him in the State.] [Proviso inserted by Act XIII of 1978, Section 3.]
