Section 38(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods shall not be imposed under this Act,-(i)where such sale or purchase lakes place outside the State of Chhattisgarh; or(ii)where such sale or purchase takes place in the course of inter-State trade or commerce; or(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;(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.
