Provision in case of inter-State trade etc.

Notwithstanding anything contained in this Act, - (a) a tax on the sale or purchase of goods shall not be imposed under this Act - (i) where such sale or purchase takes place outside the State of Himachal Pradesh; or (ii) where such sale or purchase takes place in course of import of the goods into, or export of the goods out of, the territory of India; and (b) a tax on the sale or purchase of any goods shall not be imposed where such sale or purchase takes place in the course of inter-State trade or commerce except in so far as Parliament may by law otherwise provide.