Section 41(2) in Tripura Value Added Tax Act, 2004
(2)For the purpose of this section, whether a sale or purchase takes place -(i)outside the State of Tripura; or(ii)in the course of interstate 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.
