Section 13(2)(b) in The Police Enhanced Penalties Ordinance, 2005
(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.