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36 : Sales not liable to tax M.P. ACT

36 : Sales not liable to tax

(1) Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods shall not be imposed under this Act -

(i) where such sale or purchase takes place outside the State of Madhya Pradesh ; or

(ii) where such sale or purchase takes place in the course of inter-State trade or commerce; or

(iii) where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territories of India.

(2) For the purpose of this Section, whether a sale or purchase takes place, -

(i) outside the State of Madhya Pradesh; or

(ii) in the course of inter-State trade or commerce; or

(iii) in the course of the import of goods into the territory

of India or the export of goods out of such territory,

shall be determined in accordance with the principles specified in Section 3, 4 and 5 of the Central Sales Tax

Act, 1956 (No.74 of 1956).

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Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .