Section 10(3)(c) in The Delhi Value Added Tax Act, 2004
(c)[ the goods are exported from Delhi,- [Substituted for existing clause (c) by Delhi Act 6 of 2012, dated, 15-6-2012, w.e.f. 18-6-2012.](i)by way of a sale made as per the provisions of sub-section (1) of section 8 of the Central Sales Tax Act, 1956; or(ii)other than by way of a sale, to a branch of the registered dealer or to a consignment agent,]