Certain sales not liable to tax

Tax2005105 sections

Statutory text

(1) Nothing contained in this Act or the rules made thereunder shall be deemed to impose, or authorise, the imposition of tax on any sale of goods when such sale takes place:
- (a) in the course of inter-state trade or commerce;
- (b) outside Arunachal Pradesh; or
- (c) in the course of import of the goods into or export of the goods out of the territory of India. Explanation 1: Sections 3,4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale takes place in the manner indicated in clause (a), clause
- (b) and clause
- (c) of this section. Explanation 2: This section does not prohibit the levy of tax on the import of these goods.
(2) For the purposes of sub-section (1), a sale of goods made for foreign currency by a duty-free store in the arrival or departure hall of the International airport terminal, shall be treated as a sale made in the course of the export of goods out of the territory of India.

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