we can get the sqlcmd.exe from the following location ( depending on installed SQL version we need to change the value 140 to related number)
c:\Program Files\Microsoft SQL Server\100\Tools\Binn\SQLCMD.EXE
if you can’t locate, we can use registry. (regedit)
HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Microsoft SQL Server\100\Tools\ClientSetup\path
( depending on installed SQL version we need to change the value 100 to related number)