Certain sales not liable to tax

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..... mmerce; or (b) outside Delhi; or (c) in the course of import of the goods into or export of the goods out of, the territory of India. Explanation : Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale takes place in the manner indicated in clause (a), clause (b) or clause (c) of this .....

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