5. Act not to apply to sales or purchases outside the State, in the course of import or export, etc.,
- Nothing contained in the Act shall be deemed to impose or authorise the imposition of a tax on the sale or purchase of any goods, where such sale or purchase takes place,-(a)outside the State; or(b)in the course of the import of the goods into, or export of the goods out of the territory of India; or(c)in the course of inter-State trade or commerce.Explanation: - The provisions of Chapter II of the Central Sales Tax Act, 1956,(Central Act 74 of 1956.) shall apply for the purpose of determining when a sale or purchase takes place in the course of inter-State trade or commerce or outside a State or in the course of import or export.
