Section 8
Certain sales and purchases not liable to tax.
About this Act
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
Nothing in this Act or the rules made
thereunder shall be deemed to impose, or authorise the imposition of a tax on any sale or purchase of any
goods when such sale or purchase takes place--
(i) in the course of inter-State trade or commerce; or
(ii) outside Delhi; or
(iii) in the course of the import of the goods into, or export of the goods out of, the territory of India.
Explanation.--Sections 3, 4, and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) or clause (iii) of this section.
(i) in the course of inter-State trade or commerce; or
(ii) outside Delhi; or
(iii) in the course of the import of the goods into, or export of the goods out of, the territory of India.
Explanation.--Sections 3, 4, and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) or clause (iii) of this section.