Section 45(2) in Manipur Value Added Tax Act, 2004
(2)For the purpose of this section whether a sale or purchase takes place -(i)outside the State of Manipur; or(ii)in the course of inter-state trade and commerce; or(iii)in the course of import of goods into the territory of India or export of goods out of the territory of India, shall be determined in accordance with the provisions of section 3, section 4, and section 5 of the Central Sales Tax Act, 1956.
