(i) where such sale or purchase takes 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.
(i) outside the State of Chhattisgarh; or
(ii) in the course of inter-State trade or commerce; or
(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).
Section 79 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
79. Sales not liable to tax.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-79.json
•
Section 79
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "79",
"title": "79. Sales not liable to tax.",
"chapter": null,
"content": "(i) where such sale or purchase takes place outside the State of Chhattisgarh; or\n(ii) where such sale or purchase takes place in the course of inter-State trade or commerce; or\n(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.\n(i) outside the State of Chhattisgarh; or\n(ii) in the course of inter-State trade or commerce; or\n(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).",
"footnote": "",
"is_definition": false,
"sort_order": 86
},
"prev_section": "78",
"next_section": "80"
}