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[Cites 0, Cited by 0] [Section 38(1)] [Section 38] [Entire Act]

State of Chattisgarh - Subsection

Section 38(1)(iii) in The Chhattisgarh Value Added Tax Act, 2005

(iii)where such sale or purchase takes place in the course of import of the goods into, or export of the goods out of the territories of India;