Arun, when you do Chi square for linear trend, it means there are more than two groups, usually each group indicating a higher/ increasing exposure. The exposure code means the code given to the group where the first group would be the reference group.
Say for example exposure to cigarette smoke
Group 1= Non smoker = which you can give exposure code 1 (reference group)
Group 2= smoker (10 Ciggs/day) = which you can give exposure code 2
Group 2= smoker (20 Ciggs/day) = which you can give exposure code 3