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Consider the following statements: The Constitution of India provides that no law of a State shall impose, or authorise the imposition of a tax on the sale or purchase of goods where such sale or purchase:

1. Takes place even within the territory of the State.

2. Takes place in the course of the import of the goods into, or export of the goods out of the territory of India.

Which of the statements given above is / are correct?

A)  Only 1             

B)  Only 2

C)  Both 1 and 2    

D)  Neither 1 nor 2