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<h1>Section 7 exempts inter-state, international goods trade, and aircraft fuel sales from Delhi VAT.</h1> Section 7 of the Delhi Value Added Tax Act, 2004, specifies that no tax shall be imposed on sales of goods occurring in inter-state trade or commerce, outside Delhi, or during the import or export of goods into or out of India. Additionally, sales of fuel and lubricants for aircraft registered in countries that are parties to the Convention on International and Civil Aviation, 1944, and have an Air Services agreement with India, are exempt from tax. This exemption applies if the aircraft operates on scheduled or non-scheduled services to or from India.