Section 47(2) in The Police Enhanced Penalties Ordinance, 2005
(2)For the purpose of this section whether a sale or purchase takes place -(i)outside the State ;(ii)in the course of inter-State 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.
