Section 14(2) in M.P. High Speed Diesel Upkar Adhiniyam, 2018
(2)For the purpose of this section, where as sale takes place. -(a)outside the State of Madhya Pradesh, or(b)in the course of import of the goods into the territory of India ort export of the goods out of such territory, or(c)in the course of inter-State trade or commerce, it shall be determined in accordance with the principles specified sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 1956).
