Act not to apply to sales or purchases outside the State, in the course of import or export, etc.

Nothing contained in the Act shall be deemed to impose or authorise the imposition of a tax on the sale or purchase of any goods, where such sale or purchase takes place,- (a) outside the State; or (b) in the course of the import of the goods into, or export of the goods out of the territory of India; or (c) in the course of inter-State trade or commerce. Explanation:- The provisions of Chapter II of the Central Sales Tax Act, 1956, shall apply for the purpose of determining when a sale or purchase takes place in the course of inter-State trade or commerce or outside a State or in the course of import or export.