Certain sales not liable to cess

(1) Nothing in this Act or the rules made thereunder, shall be deemed to impose or authorize the imposition of a cess on any turnover of motor spirit where such sales take place:- (a) outside the State of Madhya Pradesh, or (b) in the course of the import of such motor spirit into the territory of India or the export of the goods out of such territory, or (c) in the course of inter—state trade or commerce, or (d) where such sale is made to unit located in a Special Economic Zone notified by the Central Government under the provisions of the Special Economic Zones Act, 2005 (No. 28 of 2005). (2) For the purpose of this Section, where a sale takes place:- (a) outside the State of Madhya Pradesh, or (b) in the course of import of the goods into the territory of India or the export of the goods out of such territory, or (c) in the course of inter-State trade or commerce, it shall be determined in accordance with the principles specified in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).