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What are the `sales not liable to tax under the VAT Act?

April 26, 2017ACT liable tax VAT

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What are the `sales not liable to tax under the VAT Act?

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Since the VAT Act applies only to sales within a State, the following sales shall not be governed by the VAT Act: a) sale in the course of inter-State trade or commerce which shall continue to be liable to tax under the Central Sales Tax Act, 1956; b) sale which takes place outside the State; and c) sales in the course of export or import.