Section 4. Certain sales and purchases not liable to tax
Nothing contained in this Act or the rules made thereunder shall be deemed to impose or authorise the imposition of tax on any sale or purchase of any goods where such sale or purchase takes place
(a) in the course of inter-State trade or commerce; or
(b) outside the State; or
(c) in the course of the import of goods into or export of goods out of the territory of India
and the provisions of this Act and the rules thereunder shall be construed accordingly.
Explanation.- Section 3, 4 and 5 of the Central Act shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in clause (a), (b) or (c).