Section 3(3) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(3)Nothing in sub-section (1) shall be deemed to render any dealer liable to tax on the sale of taxable goods where such sale takes place:-(i)outside the Union territory;(ii)in the course of the import into or export out of the territory of India; or(iii)in the course of the inter-State trade or commerce as laid down in section 3 of the Central Sales Tax Act, 1956 (74 of 1956).
