Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 79(1)] [Section 79] [Entire Act] State of Madhya Pradesh - Subsection Section 79(1)(iii) in The M.P. Vanijyik Kar Adhiniyam, 1994 (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.