Section 41(a) in Himachal Pradesh General Sales Tax Act, 1968
(a)a tax on the sale or purchase of goods shall not be imposed under this Act-(i)where such sale or purchase takes place outside the [State of Himachal Pradesh;] [Substituted for the words 'Union Territory of Himachal Pradesh' by A.O. 1973.](ii)where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India;
