Section 19 in The Maharashtra Purchase Tax On Sugarcane Act, 1962
19. Certain purchases not to be liable to tax.
- Nothing in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of a tax on the purchase of sugarcane where such purchases take place-(a)(i)outside the State, or(ii)in the course of the import of the goods into the territory of India, or the export thereof out of such territory, or(b)in the course of inter-State trade or commerce; and the provisions of this Act and said rules shall be read and construed accordingly.Explanation. - For the purposes of this section, whether a purchase takes place.(i)outside the State, or(ii)in the course of the import of the goods into the territory of India, or export thereof out of such territory, or(iii)in the course of inter-State trade or commerce, shall be determined in accordance with the principles specified in section 3, 4 and 5 of the Central Sales Tax Act, 1956.
