Act not to apply…
Nothing contained in the Act shall be deemed to impose or authorize the imposition of a tax on the sale or purchase of any goods, where such sale or purchase takes place:
- a) outside the State; or
- b) in the course of the import of the goods into, or export of the goods out of the territory of India; or
- c) in the course of inter-State trade or commerce.
Explanation: – The provisions of Chapter II of the Central Sales Tax Act, 1956, shall apply for the purpose of determining when a sale or purchase takes place in the course of inter-State trade or commerce or outside a State or in the course of import or export.