Which Sale & purchases are not liable to tax [Section 8]?

Sale & purchases not liable to tax [Section 8]
Following sales / purchases are not liable to tax:
1. Outside the state of Maharashtra
2. Imports/ exports
3. In the course of inter-state trade or commerce
4. Sales of fuel and lubricants used in a foreign aircraft (subject to certain conditions)
5. Sales made by
a. A unit in Special Economic Zone
b. Developer of Special Economic Zone
c. An export-oriented unit
d. A unit in Software Technology Park
e. A unit in Electronic Hardware Technology Park
6. Goods specified in Import / Export Policy
7. Goods sold to / by Army / Navy Canteens
8. Specified goods involved in textile processing
9. Units entitled to package scheme of incentives
10. Sales made by registered dealer to:
a. Central government
b. State government
c. Electricity generating / distribution companies
d. MTNL / BSNL / telephone service provider
e. Telecom infrastructure provider