Nothing in this Act or the rules made thereunder shall certain sale and

be deemed to impose or authorise the imposition of tax purchases not liable on any sale or purchase of any goods when such sale or to ax. purchase takes place—

1. (i) in the course of inter-State trade or commerce; or
2. (ii) outside the State; or

1. (iif) in the course of import of goods into, or export of goods out of, the territory of India.