Chapter II INCIDENCE AND LEVY OF TAX

INCIDENCE AND LEVY OF TAX

Certain sales and purchases not to be liable to tax.—

1. (1) Nothing in this Act shall apply to,—
   • (a) any sale or purchase of goods which takes place outside the State of Maharashtra;
   • (b) any sale or purchase of goods which takes place in the course of import of the goods into the territory of India or export of the goods out of the territory of India;
   • (c) any sale or purchase of goods which takes place in the course of inter-State trade or commerce;
   • (d) such other sales or purchases as the State Government may, by notification in the Official Gazette, specify.

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