(1) Nothing in this Act or the rules or the notifications shall be deemed to impose or authorise the imposition of a tax or deduction of tax at source on any sale or purchase of any goods, where such sale or purchase takes place,-
(a)(i) outside the State ; or
(ii) in the course of the import of the goods into the territory of India, or the export of the goods out of such territory ; or
(b) in the course of inter-State trade or commerce, and the provisions of this Act and the said rules and notifications shall be read and construed accordingly.
Explanation.- For the purpose of this section, whether a sale or purchase takes place-
(i) outside the State, or
(ii) in the course of the import of the goods into the territory of India or export of the goods out of such territory, or
(iii) in the course of inter-State trade or commerce,
shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956).
(2) In accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel) Act, 2002 (36 of 2002), no tax shall be levied on the sales of fuel [* * *] which are filled into receptacles forming part of any aircraft registered in a country other than India, if-
(a) the said country is a party to the Convention on International and Civil Aviation, 1944 ; and
(b) the said country has entered into an Air Services agreement with India; and
(c) the aircraft is operating on a scheduled or non-scheduled service to or from India.
[(3) The State Government may, by general or special order published in the Official Gazette, and subject to such conditions and restrictions as may be specified in the said order, exempt from payment of tax any class or classes of sales of goods made by any unit in the Special Economic Zone, a [developer or co-developer] of the Special Economic Zone, any [export oriented unit], any unit in the Software Technology Park or any unit in the Electronic Hardware Technology Park.
Explanation.- For the purposes of this sub-section,-
(a) "a unit in the Special Economic Zone" means a unit,-
(i) situated in a zone which is declared as Special Economic Zone by the Central Government or, as the case may be, the State Government, and
(ii) which has been certified by the Commissioner ;
(b) "a unit in the Software Technology Park" means a unit,-
(i) set up in accordance with the Software Technology Park Scheme notified by the Government of India in the Ministry of Commerce and Industry, and
(ii) which has been certified by the Commissioner ;
(c) "a unit in the Electronic Hardware Technology Park" means a unit,-
(i) set up in accordance with the Electronic Hardware Technology Park Scheme notified by the Government of India in the Ministry of Commerce and Industry, and
(ii) which has been certified by the Commissioner ;
(d) "a [export oriented unit]" means a unit,-
(i) which has been approved as a [export oriented unit] by the Board appointed in this behalf by the Central Government in exercise of the power conferred by section 14 of the Industries (Development and Regulation) Act, 1951 (65 of 1951) and the rules made thereunder, and
(ii) which has been certified by the Commissioner.
[(e) a developer of the Special Economic Zone means, a person,-
(i) or a body of persons, company, firm or Government undertaking, who develops, builds, designs, organizes, promotes, finances, or transfers by way of sale or lease, operates or maintains whole or a part of the infrastructure in the Special Economic Zone, and
(ii) who has been certified by the Commissioner ;
(e-a) a Co-developer means a person,-
(i) who has entered into an agreement with the Developer to develop, build, design, organize, promote, finance, or transfer by way of sale or lease, operate or maintain whole or a part of the infrastructure in the Special Economic Zone, and
(ii) who has been certified by the Commissioner;]
[(f) a unit includes an establishment situated within the Special Economic Zone].