What is zero rated sale? (Tamilnadu Value Added Tax - TN VAT)

What is zero rated sale?
Zero rate sale is a sale for which no tax is levied but the tax paid on local
purchases is refunded to dealer who effected that sale. The Value Added Tax
Act specified the zero rated sales as:
a) Export Sec.5(1)
b) Sale in the course of export [5 (3) of CST Act, 1956] (ie) Sale to
Exporters
c) Sale to International organizations
d) Sale to SEZ


Regards
G.Srinivas