Delhi Sales Tax, 1975
CHAPTER II- Incidence and Levy of Tax, 8. Certain sales and purchases not liable to tax
Nothing in this Act or the rules made thereunder shall be deemed to impose, or authorise the imposition of a tax on any sale or purchase of any goods when such sale or purchase takes place-
(i) In the course of inter-state trade or commerce, or
(ii) Outside Delhi, or
(iii) In the course of the import of the goods into or export of the goods out of the territory of India
Explanation- Section 3,4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale or purchase takes place in the manner indicated in clause (i), clause (ii) or clause (iii) of this section.