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No tax payable in case of inter-State trade etc.
4. 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;
(b) 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; or
(c) where such sale or purchase takes place in the course of inter-State trade or commerce.
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