Section 79(2)(iii) in The M.P. Vanijyik Kar Adhiniyam, 1994
(iii)in the course of the import of goods into the territory of India or the export of goods out of such territory, shall be determined in accordance with the principles specified in Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).