Section 38(1)(iv) in The Chhattisgarh Value Added Tax Act, 2005
(iv)where sale is made to such registered dealer for the purpose of manufacture, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as trading or packing material or packing accessories in a unit located in any Special Economic Zone, who has been authorised to establish such unit by the authority specified by the Central Government in this behalf.