Section 13(2) in The Police Enhanced Penalties Ordinance, 2005
(2)The taxable turnover of sales in relation to a dealer liable to pay tax on sale of goods under sub section (1) of section 12 shall be the gross turnover of sales during any period, which remains after deducting there from:(a)turnover of sales of goods declared as exempt from tax in Schedule 'A'; and(b)turnover of sales of goods which are shown to the satisfaction of the Assessing Authority to have taken place -(i)in the course of inter-State, trade or commerce;(ii)outside the State of Jammu and Kashmir; or(iii)in the course of the import of the goods into, or export of the goods out of, the territory of India.Explanation. - Section 3, section 4 and section 5 of the Central Sales Tax Act, 1956 shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in clause (b) of sub- section (2); and(c)such other sales on such conditions and restrictions as may be prescribed.
