(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.](2)For the purpose of this Section, whether a sale or purchase takes place,-(i)outside the State of Madhya Pradesh; or(ii)in the course of inter-State trade or commerce; or(iii)in the course of the import of goods into the territory of India or the export of goods out of such territory.shall be determined in accordance with the principles specified in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).Chapter - VII Refund
