Sale outside the state

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Jaswinder singh (Querist)
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26 April 2016 sir
I m confused in the concept of sale outside the state section 4 of cst act.

I know its neither inter state sale nor intra state sale.
Please clarify the concept behind this with the help of simple example?

Amol S Joglekar

Amol S Joglekar (Expert)
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27 April 2016 sec 4 (1) Subject to the provisions contained in section 3, when a sale or purchase of goods is determined in accordance with sub-section (2) to take place inside a State, such sale or purchase shall be deemed to have taken place outside all other States. : This means if a sale is treated to be in the state of maharashtra, then again some other stae say e.g. gujrath, karnataka, telangana, madhya pradesh can consider the same as their respective state's sale.

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