Zero rated sales

The following shall be zero-rated sales for the purpose of this Act and shall be eligible for input tax credit,--

1. (1) Sale of goods in the course of inter-State trade and commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956.
2. (2) Sale of goods falling within the scope of sub sections
3. (1) or
4. (3) of Section 5 of the Central Sales Tax Act, 1956.