Amendment status not verified — confirm the current text below against the official source.
Nothing in this Act or the rules made thereunder, shall be deemed to impose or authorise the imposition of a cess on any turnover of sales of motor spirit where such sales takes place - (a) outside the State of Gujarat, (b) in the course of the import of such motor spirit into the territory of India or the export of the goods out of such territory, or (c) in the course of inter-State trade or commerce Explanation. - For the purpose of this section, whether a sale takes place - (i) outside the Suite of Gujarat, or (ii) in the course of import of the goods into the territory of India or the export of (he goods out of such territory, or (Hi) in the course of inter-State trade or commerce shall be determined in accordance with the principle specified in sections 3,4 and 5 of the Central Sales Tax Act, 1956.