Section 8: Certain sales and purchases not liable to tax.

The Delhi Sales Tax Act, 1975Central Act · Act 43 of 1975

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.

Where this provision sits

Act	The Delhi Sales Tax Act, 1975
Section	8
Marginal note	Certain sales and purchases not liable to tax.
Jurisdiction	Central
Status	In force as published by the source

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