Amendment status not verified — confirm the current text below against the official source.
Nothing in this Act shall be construed to imposeorauthorisethe imposition of a tax on the sale or purchase of motor spirit— (a) where the sale or purchase takes place outside the State of West Bengal; (b) where the sale or purchase takes place in the course of import of such motor spirit into, or export of such motor spirit out of, the territory of India; or (c) where the sale or purchase takes place in the course of inter- State trade or commerce.