Section 9(1)(a) in The Chhattisgarh Value Added Tax Act, 2005
(a)after their purchase, the goods are not sold within the State of Chhattisgarh or in the course of inter-State trade or commerce or in the course of export out of the territory of India but are sold or disposed of otherwise, or consumed or used in the manufacture of goods declared tax-free under Section 15 [and Section 15 (b) which are disposed off otherwise than by way of sale in the course of export out of the territory of India] [Inserted by C.G. Act No. 2 of 2006.]; or