Certain sales not to be liable to tax

Nothing in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of a tax on any sale or purchase of motor spirit where such sale or purchase takes place—

1. (a) outside the [State of Maharashtra], or
2. (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
3. (c) in the course of inter-State trade or commerce, and the provisions of this Act and the said rules shall be read and construed accordingly. Explanation.—For the purpose of this section, whether a sale or purchase takes place—
   • (i) outside the [State of Maharashtra], or
   • (ii) in the course of import of the goods into the territory of India or the export of the goods out of such territory, or
   • (iii) in the course of inter-State trade or commerce, shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central