Special relief to manufacturers exporting finished goods outside India
Notwithstanding anything contained in section 4B, the State Government may, by notification and subject to such conditions and restrictions as may be specified therein, grant exemption or concession from payment of tax on the purchase of such raw material or packing material or both as are used in the manufacture or packing of the goods meant for export as defined under section 5 of the Central Sales Tax Act, 1956.
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