Section 38(2) in The Chhattisgarh Value Added Tax Act, 2005
(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
