Section 38 in Andhra Pradesh General Sales Tax Act, 1957
38. Act not to apply to sales or purchases outside the State, in the course of import or export, etc.
- Nothing contained in this 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,(i)outside the State; or(ii)in the course of the import of the goods into, or export of the goods out of the territory of India; or(iii)in the course of inter State trade or commerce.Explanation. - The provisions of Chapter II of the Central Sales Tax Act, 1956 (Central Act 74 of 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 or import or export.
