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    <title>Certain sales not liable to tax</title>
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    <description>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&#039;s enabling powers under the Foreign Aircraft exemption statute.</description>
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      <description>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&#039;s enabling powers under the Foreign Aircraft exemption statute.</description>
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