Section 47(1) in The Police Enhanced Penalties Ordinance, 2005
(1)Notwithstanding anything contained in the Act, a value added tax shall not be imposed under the Act -(i)where such sale or purchase takes place outside the State ;(ii)where such sale or purchase takes place in the course of inter- State trade and commerce; or(iii)where such sale or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India.
