Subject to the conditions in Section 9 and Section 13 of the Act, the following shall be zero-rated sales for the purpose of this 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) or (3) of Section 5 of the Central Sales Tax Act 1956.