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5. Act not to apply to sales or purchases outside the State, in the course of import or export, etc:

Nothing contained in the Act shall be deemed to impose or authorize the imposition of a tax on the sale or purchase of any goods, where such sale or purchase takes place:

a) outside the State; or

b) in the course of the import of the goods into, or export of the goods out of the territory of India; or

c) in the course of inter-State trade or commerce.

Explanation:-The provisions of Chapter II of the Central Sales Tax Act, 1956, shall apply for the purpose of determining when a sale or purchase takes place in the course of inter-State trade or commerce or outside a State or in the course of import or export.