Regan Kapoor & Company

903, 9th Floor, GD-ITL, North Ex Tower, Netaji Subhash Place, New Delhi-110034

caregankapoor@gmail.com

+91 9811138061

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).

What We Do

Our Services

Direct Taxes

All areas of taxation : Personal Tax, Corporate Tax. | Suggesting legal structure of business entities. | Transactional advisory - optimal deal structure | T

Indirect Taxes

Advising client on establishment of indirect tax management system, in all areas i.e. GST Audit, Customs, Foreign Trade P

Auditing and Assurance Service

We are blessed with team of qualified chartered accountants highly efficient in auditing and assurance services. Our wide range of services are aimed for financial sta

Accounting Services

We offer highly efficient accounting services which are provided by us for our local, national and international clients. We also offer design, implementation and revi