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[Cites 0, Cited by 0] [Section 38(2)] [Section 38] [Entire Act]

State of Chattisgarh - Subsection

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

(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).