section 98. Saving in relation to sales outside Sikkim, Inter-State Sales, and Sales in Course of Import or Export:
Saving in relation to sales outside Sikkim, Inter-State Sales, and Sales in Course of Import or Export
The Sikkim Value Added Tax Act, 2005Tax2005106 sections
Statutory text
Nothing in this Act shall be construed to impose or authorize the imposition of tax on the sale or purchase of goods where such sale or purchase takes place:-
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