Section 10 in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
10. Certain Sales Not To Be Liable To Tax.
- Nothing in this Act shall be deemed to impose or authorise the imposition of a tax on any sale of any goods, where such sale takes place(a)(i)outside the State, or(ii)in the course of import of the goods in the territory of India or the export of the goods out of such territory, or(b)in the course of inter-state trade or commerce, and the provisions of this Act shall be read and construed accordinglyExplanation. - For the purposes of this section whether a sale takes place(i)outside the State, or(ii)in the course of the import of the goods into the territory of India or export of the goods out of such territory, or(iii)in the course of inter-state trade or commerce, shall be determined in accordance with the principles formulated in sections 3, 4 and 5 of the Central Sales Tax Act, 1956.
