State Act
8
Section 8. Zero-rated sales.
The Telangana Value Added Tax Act, 2005.
Act no. 5 of 20052005In forceTelangana (State Act)
8. Subject to the conditions in sections 9 and 13 of the Act, the following shall be zero-rated sales for the purpose of the Act and shall be eligible for input tax credit,- (a) sale of taxable goods in the course of inter-State trade and commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956; (b) sale of goods falling within the scope of sub-sections (1) and (3) of section 5 of the Central Sales Tax Act, 1956; 47[(c) [XXX]] 48[(d) the sale transactions of Soya Bean Deoiled Cake.]