Provisions in case of inter-state trade
84. Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods shall not be imposed under this Act, -
(a) where such sale or purchase takes place outside the State; or
(b) where such sale or purchase takes place in the course of inter-State trade or commerce; or
(c) where such sale or purchase takes place in the course of import of the goods into or export of the goods out of the territory of India:
Provided that the last sale or purchase of any goods preceding the sale or purchase occasioning the export of such goods out of the territory of India, shall also be deemed to be in the course of such export, if such last sale or purchase takes place after making an agreement or order for such export subject to furnishing a declaration in form ‘FT’ as specified in the Central Sales Tax (Regulation and Turnover) Rules, 1957, by the purchaser.
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