What is the Sale exempt from tax Section 6 of DVAT Act 2004
(1) The sale of goods listed in the First Schedule shall be exempt from tax subject to the conditions and exceptions set out therein.
(2) The dealers or class of dealers specified in the Fifth
Schedule shall be
exempt from payment of tax on all sales of goods effected by them subject to such conditions as may be prescribed.
(3) Where a dealer sells capital goods which he has used since the time of purchase exclusively for purposes other than making non-taxed sale of goods, and has not claimed a tax credit in respect of such capital goods under section 9, the sale of such capital goods shall be exempt from tax.
Section 6 : Sale exempt from tax
Section 7 : Certain sales not liable to tax
Section 8 : Adjustments to tax
Section 10 : Adjustment to tax credit
Section 11A : Tax on goods supplied by contractee
Section 12 : Time at which turnover, turnover of purchases and adjustments arise
Section 14 : Treatment of stock brought forward during transition
Section 15 : Second-hand goods
Section 16 : Composition scheme for specified dealers
Section 16A : Special provisions relating to casual traders
Section 17 : Transactions between related parties
Section 18 : Mandatory and voluntary registration