Certain sales not liable to tax: inter state, outside territory, import/export and specified foreign aircraft fuel sales exempt from VAT. Section 7 excludes from Delhi VAT sales made in the course of inter state trade or commerce, sales outside Delhi, and sales in the course of import into or export out of India, with Sections 3-5 of the Central Sales Tax framework applied to determine those exclusions. A notification based exemption additionally excludes sales of fuel and lubricants filled into receptacles of foreign registered aircraft, subject to specified treaty and air services conditions and the Central Government's enabling powers under the Foreign Aircraft exemption statute.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Certain sales not liable to tax: inter state, outside territory, import/export and specified foreign aircraft fuel sales exempt from VAT.
Section 7 excludes from Delhi VAT sales made in the course of inter state trade or commerce, sales outside Delhi, and sales in the course of import into or export out of India, with Sections 3-5 of the Central Sales Tax framework applied to determine those exclusions. A notification based exemption additionally excludes sales of fuel and lubricants filled into receptacles of foreign registered aircraft, subject to specified treaty and air services conditions and the Central Government's enabling powers under the Foreign Aircraft exemption statute.
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