Section 38 in The Chhattisgarh Value Added Tax Act, 2005
38. 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 lakes place outside the State of Chhattisgarh; 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;(iv)where sale is made to such registered dealer for the purpose of manufacture, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as trading or packing material or packing accessories in a unit located in any Special Economic Zone, who has been authorised to establish such unit by the authority specified by the Central Government in this behalf.(2)For the purpose of this section, whether a sale or purchase takes place,-(i)outside the State of Chhattisgarh; 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 Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).(iv)the expression "Special Economic Zone" shall have the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to Section 3 of the Central Excise Act, 1944 (No. 1 of 1944).Chapter-VII Refund
