Section 62. Sales not liable to tax

(1) notwithstanding anything contained in this Act, a value added tax shall not be imposed under this Act- (i) Where such sales or purchase takes place outside the State of Meghalaya. (ii)Where such sales or purchase takes place in the course of interest trade and commerce, or (iii)Where such sales or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India. (2) For the purpose of this section whether a sale or purchase takes place- (i) Outside the State of Meghalaya, or (ii)In the course of interstate trade or commerce; or (iii)In the course of import of goods into the territory of India or export of goods out of the territory of India, shall be determined in accordance with the provision of section 3, section 4, and Section 5 of the Central Sales Tax Act, 1956.