Section 4B(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)Every dealer who is liable lo pay tax under this Act and who-(a)purchase taxable goods from any source in the State and uses them in the state in the manufacture of other goods; or(b)purchase taxable goods, from any source in the State and uses them in the State in the manufacture of any other goods and disposes of the manufactured goods in any manner otherwise than by way of sale whether within the State or in the course of inter-State trade or commerce or in the course of export out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956 ; or(c)purchase taxable goods and exports them; in the circumstances in which no tax is payable under any other provision of this Act, shall be liable to pay tax on the purchase of such goods at the same rate at which it would have been leviable on the sale price of such goods under section 4. Such tax shall be charged and paid at such point as may be specified by the Government.
