21A. Zero-rated sale.

(1) Notwithstanding anything contained in section 16 or section 16A, sale of goods between persons, whether dealer or not, or organisations as specified in column (2) of Schedule AA, shall be zero- rated as defined in clause (59) of section 2.

(2) Where any goods are sold in the course of export within the meaning of section 5 of the Central Sales Tax Act, 1956, such sales shall be zero-rated as defined in clause (59) of section 2.";