8. 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) Omitted***

(d) The sale transaction of Soya Bean Deoiled Cake.