Section 4B(2) in The Jammu and Kashmir General Sales Tax Act, 1962
(2)Notwithstanding anything contained in this Act or the rules made thereunder, if the goods leviable to tax under this section are exported in the same condition in which they were purchased, the tax shall be levied, charged, and paid before the goods leave the State and the tax so levied, charged and paid shall be provisional one and the same shall be adjustable towards the tax due from the dealer on such purchases as a result of assessment or re-assessment made in accordance with the provisions of this Act and the rules made thereunder on the production of proof regarding the payment thereof in the State :[Provided that in the case of a dealer registered under this Act, provisional tax shall not be charged if the consignment under export through a transporter registered under section 15-B of this Act is accompanied by a declaration in prescribed form signed by the dealer and witnessed by the said transporter containing, inter alia, a certificate that the purchase tax payable shall be paid in accordance with the provisions of section 7 and 8 of this Act. Duplicate copy of the said declaration shall be submitted to the concerned assessing authority before the goods are despatched:Provided further that nothing contained in the preceding proviso shall apply to a registered dealer who has failed to file the returns due for any quarter or year prior to the commencement of the financial year in which goods are under export and who has failed to deposit the tax payable without any reasonable cause.]
