Amendment status not verified — confirm the current text below against the official source.
Stage of :evy of taxes zn respect of zmported and export!d goods.- Where in the case of any goods tax 1s leviable at one pomt m a senes of sales or/purchases, mch senes shall,- ,_, ~(~) in the Cdse of goods imported into the State etther from o)ttstde the territory of Indm or from any other State m Indta, be .deemed to commence at the stage of the sale or purchase effected / 1mmedtately after the tmport of such goods; / (b) in the case of goods exported out of the State to any place outside the terntory of Indta or to any other State m Indta, be deemed to conclude at the stage of the sale or purchase effected 1mmedJately before the export of such goods.