Section 62(2) in Meghalaya Value Added Tax Act, 2003
(2)For the purpose of this section whether a sale or purchase takes place -(i)Outside the State of Meghalaya, or(ii)In the course of interstate trade or 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 provision of section 3, section 4, and Section 5 of the Central Sales Tax Act, 1956.
