Amendment status not verified — confirm the current text below against the official source.
Nothing contained in this Regulation or the rules made thereunder shall be deemed ccrtaia sales to impow or'authorise the impo$itior, of tax on any sale o when such sale takes . not liabk to place- (ax. (a) in the course.of iatei-state trade or commerca; (b) outside ~ k ' a n d Diu; or (c) in the course of @port of the goods hito, or,' the goods out of, the . . territory of India.' . . . ' 74 of 1956. ~rplmlfon.-Sectio~3,4 and 5 of the Central ~ a l e s ~ g ~ c t , .. . 1956 shall apply for determining whether or b t aparticular sale takesplace in the pecified in clause (a) or clause (6) or cla* (c) of t h i s ~ i o n .