(1)Notwithstanding anything contained in this Act -(a)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 Punjab; or(ii)where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India;(b)a tax on the sale or purchase of any goods shall not, after the 31st day of March, 1951, be imposed where such sale or purchase takes place in the course of inter-State trade or commerce except in so far as Parliament may by law otherwise provide.
