Certain sales not liable to cess

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 sales of Petrol, Diesel and Natural Gas where such sales takes place – (a) Outside the State of Tripura, or (b) In the course of the import of such Petrol, Diesel and Natural Gas into the territory of India or the export of the goods out of such territory Or (c) In the cburse of inter-State trade or commerce. Explanation- For the purpose of this section, whether a sale takes place- (i). Outside the State of Tripura, 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 principle specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956.