Section 4B(5) in The Jammu and Kashmir General Sales Tax Act, 1962
(5)[ Notwithstanding anything contained in sub-section (1) the Government may, by notification, direct that tax shall be charged on the purchase of any commodity at a point to be specified in the said notification provided that no tax shall be chargeable on the sale of such commodity made after the point of purchase at which tax is chargeable.] [Inserted by Act X of 1984, Section 4.]Explanation. - In this section the word "export" means the taking out of goods from the State to any place outside it otherwise than by way of sale in the course of inter-State trade or commerce, or in the course of export out of the territory of India.]
