Section 4(6) in The Jammu and Kashmir General Sales Tax Act, 1962
(6)dealer registered under the Central Sales Tax Act, 1956 who is not liable to pay tax under this section shall nevertheless be liable to pay tax under this Act on any sale [or purchase] [Inserted by Act XX of 1981, Section 4.] made by him inside the State[Provided that nothing herein shall apply to a dealer-(i)who deals exclusively in the goods declared tax free under section 5 ;(ii)who deals in goods in respect of which tax is payable by another dealer at different point as specified by the Government under sub-section (7).]
