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36 : Sales not liable to tax
(1) Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods shall not be imposed under this Act -
(i) where such sale or purchase takes place outside the State of Madhya Pradesh ; or
(ii) where such sale or purchase takes place in the course of inter-State trade or commerce; or
(iii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territories of India.
(2) For the purpose of this Section, whether a sale or purchase takes place, -
(i) outside the State of Madhya Pradesh; or
(ii) in the course of inter-State trade or commerce; or
(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 Section 3, 4 and 5 of the Central Sales Tax
Act, 1956 (No.74 of 1956).
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