- Subject to the conditions in sections 9 and 13 of the Act, the following shall be zero-rated sales for the purpose of the Act and shall be eligible for input tax credit,-(a)sale of taxable goods in the course of inter-State trade and commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956;(b)sale of goods falling within the scope of subsections (1) and (3) of section 5 of the Central Sales Tax Act, 1956;(c)[ [***]] [Omitted by Act No.28 of 2008.](d)[ the sale transactions of Soya Bean Deoiled Cake.] [Added by G.O.Ms.No.32, Revenue (C.T.II) Department, dated 15.10.2014.]
