Section 41 in Himachal Pradesh General Sales Tax Act, 1968
41. Provision in case of inter-State trade etc.
- 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 Himachal Pradesh;] [Substituted for the words 'Union Territory of Himachal Pradesh' by A.O. 1973.](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 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.
