State Act
5
Section 5. Act not to apply to sales or purchases outside the State, in the course of import or export, etc.,
The Telangana Value Added Tax Act, 2005.
Act no. 5 of 20052005In forceTelangana (State Act)
5. Nothing contained in the Act shall be deemed to impose or authorise the imposition of a tax on the sale or purchase of any goods, where such sale or purchase takes place,- (a) outside the State; or (b) in the course of the import of the goods into, or export of the goods out of the territory of India; or (c) in the course of inter-State trade or commerce. Explanation:- The provisions of Chapter II of the Central Sales Tax Act, 1956, shall apply for the purpose of determining when a sale or purchase takes place in the course of inter-State trade or commerce or outside a State or in the course of import or export.