(1)Notwithstanding anything contained in this Act, 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 Madhya Pradesh; or(ii)where such sale or purchase takes place in the course of inter-State trade or commerce; or(iii)[ where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territories of India; or [Substituted by M.P. Act No. 22 of 2006.](iv)where such sale is made to a unit located in a Special Economic Zone notified by the Central Government under the provisions of the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005.]
