Section 65(3)(i) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(i)in the case of sale of goods, in the course of inter-State trade or commerce falling within clause (a) of Section 3 of the Central Sales Tax Act, 1956 (No.74 of 1956) not later than three month from the date on which the movement of the goods from this State to any other State commenced, and