Section 8(1) in The Maharashtra Value Added Tax Act, 2002
(1)Nothing in this Act or the rules or the notifications shall be deemed to impose or authorise the imposition of a tax or deduction of tax at source on any sale or purchase of any goods, where such sale or purchase takes place,-(a)(i)outside the State; or(ii)in the course of the import of the goods into the territory of India, or the export of the goods out of such territory; or(b)in the course of inter-State trade or commerce,and the provisions of this Act and the said rules and notifications shall be read and construed accordingly.Explanation.- For the purpose of this section, whether a sale or purchase takes place-(i)outside the State, or(ii)in the course of the import of the goods into the territory of India or 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 principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956);
