Section 60(1)(c) in The Gujarat Value Added Tax Act, 2003
(c)for sale in the course of inter-State trade or commerce or export out of the territory of India; [***] [In the proviso, in sub-section (1) in clause (c) the words 'or' appearing at the end were deleted and in clause (d) the word 'or' were added at the end by Gujarat Act No.25 of 2006 Section9 (2)]