{
    "act_title": "CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005",
    "act_slug": "chhattisgarh-value-added-sales-tax-act-2005",
    "section_label": "Section",
    "section": {
        "number": "38",
        "title": "Section 38. Sales not liable to tax",
        "chapter": null,
        "content": "Sales not liable to tax.",
        "footnote": "74 of 1956; 1 of 1944",
        "is_definition": false,
        "sort_order": 1360
    },
    "prev_section": "37",
    "next_section": "38"
}