(2)For the purpose of this Section, whether a sale or purchase takes place,-(i)outside the State of Madhya Pradesh; or(ii)in the course of inter-State trade or commerce; or(iii)in the course of the import of goods into the territory of India or the export of goods out of such territory.shall be determined in accordance with the principles specified in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).Chapter - VII Refund
