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Central Sales Tax Act, 1956   Chapter II   Formulation of Principles for determining when a sale or purchase of goods takes place in the course of Inter-state trade or commerce or outside a State or in the course of Import or Export   Section No. Particulars 3   When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce 4   When is a sale or purchase of goods said to take place outside a State 5   When is a sale or purchase of goods said to take place in the course of import or export BACK