Section 45(1) in Manipur Value Added Tax Act, 2004
(1)Notwithstanding anything contained in this Act, a Value Added Tax shall not be imposed under this Act -(i)where such sale or purchase takes place outside the State of Manipur; or(ii)where such sale or purchase takes place in the course of inter-state trade and commerce; or(iii)where such sale or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India.
