Section 47 in The Police Enhanced Penalties Ordinance, 2005
47. Sales not liable to tax.
(1)Notwithstanding anything contained in the Act, a value added tax shall not be imposed under the Act -(i)where such sale or purchase takes place outside the State ;(ii)where such sale or purchase takes place in the course of inter- State trade and commerce; or(iii)where such sale or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India.(2)For the purpose of this section whether a sale or purchase takes place -(i)outside the State ;(ii)in the course of inter-State trade and 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 provisions of section 3, section 4 and section 5 of the Central Sales Tax Act, 1956.
