9. Determination of taxable turnover

In determining the taxable turnover, the amounts specified in the following clauses shall subject to the conditions specified therein, be deducted from the total turnover of the dealer :-

(a) All amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice in the trade and provided also that the accounts show that the purchaser has paid only the sum originally charged less the discount.

(b) (i) all amounts allowed to purchasers in respect of goods returned by them within a period of 3 months from the date of delivery of the goods, to the dealer when the goods are taxable on the amount for which they have been sold provided that the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made or credit was allowed to the purchaser;

(ii) all amounts received from the sellers in respect of goods returned to them within a period of 3 months from the date of delivery of goods by the dealer, when the goods are taxable on the amount for which they have been bought, provided that the accounts show the date on which the goods were returned and the date on which and the amount for which refund was received;

(d) all amounts for which goods specified in the third Schedule to the Act are sold;

(e) all amounts for which goods exempted by a notification under Section 10 are sold or purchased, as the case may be, provided that the terms and conditions, if any, for the exemption in the notification are complied with;

(f) all amounts falling under the following two heads, when specified and charged for by the dealer separately, without including them in the price of goods sold;

(i) freight;

(ii) charges for delivery;

(g) all amounts realize by a dealer by the sale of his business as a whole;

(h) all amounts for which goods are sold or purchased where such sale or purchase takes place in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India or in the course of inter-state trade or commerce;

(j) all amounts for which goods specified in the first and second Schedules to the Act are sold or purchased by a dealer when such sale or purchase is not at the point of levy prescribed is the said Schedules;

(jj) (i) Turnover of sale of cardamom in auction in respect of which tax has been paid on the first sales or first purchase within the State.

(ii) Turnover of purchase of cardamom in respect of which tax has been paid by the auctioneer.

(k) (i) the turnover of sales or purchases made by a dealer through his agent in respect of which tax has been paid by the agent.

(ii) the turnover of sales or purchases made by an agent for and on behalf of any principal in respect of which tax has been paid by the principal.

(l) all amounts of sales tax collected by the dealer, if shown separately in the bills.

(m (i) the turnover of works contract which is given as a sub contract by the contractor and on which tax has been paid by the sub-contractor.

(ii) the turnover of works contract executed by a sub-contractor on which tax has been paid by the contractor