(1) Notwithstanding anything contained in this Act, a Value Added Tax shall not be imposed under this Act;

(i) Where such sale or purchase takes place out side the State of Jharkhand; or

(ii) Where such sale 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) (Omitted w.e.f. 01-07-2017)

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

(i) outside the State of Jharkhand or

(ii) in the course of inter-state trade and 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 provisions of Section 3, 4 and 5 of the Central Sales Tax Act, 1956.