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[Cites 0, Cited by 0] [Section 13(2)] [Section 13] [Entire Act]

State of Jammu-Kashmir - Subsection

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.