Zero-rated sales

Subject to the conditions in sections 9 and 13 of the Act, the following shall be zero-rated sales for the purpose of the Act and shall be eligible for input tax credit,- (a) sale of taxable goods in the course of inter-State trade and commerce falling within the scope of section 3 of the Central Sales Tax Act, 1956; (b) sale of goods falling within the scope of sub-sections (1) and (3) of section 5 of the Central Sales Tax Act, 1956; (c) [XXX] (d) the sale transactions of Soya Bean Deoiled Cake.