Section 4(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)In the case of a dealer who is an importer, the turn-over relating to goods imported shall be the aggregate amount for which they were first sold in the State after their import into the State. The burden of proving that the sale was not the first sale made in the State after the import of the said goods into the State shall be on the dealer.
