Saving in relation to sales outside West Bengal, inter-State sales and sales in course of import or export.
115.
Nothing in this Act shall be construed to impose, or authorise the imposition of, tax on the sale or purchase of goods or on the execution of works contract where such sale or purchase or execution of works contract takes place--(a) outside West Bengal;
(b) in the course of import of the goods into, or export of the goods out of, the territory of India;
(c) in the course of inter-State trade or commerce.