Amendment status not verified — confirm the current text below against the official source.
Notwiihstanding anything contained in this Act no Act not tax shall be impOsed on the sale or purchase of cigarettes- to apply to certain ()where such sale or purehase takes place in the course sales and of inter-State trade or comnerce purchaseA. (i) where such sale or purchase takes place in the eourse of import of cigarettes into, or export of cigarettes out of, the territory of India.