9. Determination of taxable turnover.—

In determining the taxable turnover as per provisions of section 11, the amount specified below shall also be deductible:-

(a) in respect of the goods specified in the Fourth Schedule, the turnover of goods which is shown to the satisfaction of the Prescribed Authority to have been subjected to tax in the State;

(b) amount allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of any contract or agreement entered into in a particular case having a bearing on the price consideration provided that the accounts show that the purchaser has paid only the sum originally charged less discount;

(c) amount charged separately as interest in the case of a hire-purchase transaction or any system of payment by installments;

(d) amounts allowed to purchasers in respect of goods returned by them to the dealer if the goods are returned within a period of six months from the date of delivery. No claim of return of goods sold to any person shall be admissible, if the claim is not made in the tax return of the tax period in which the goods have been returned. Further, such claim shall be allowed only on the basis of debit note issued by the purchaser for the goods returned:

Provided that the dealer shall, when so required, adduce the evidence of receipt of the goods, corresponding credit of the value of goods to the account of, and payment to the purchaser;

(e) In case of a dealer who is the owner of tea sold in auction held at Guwahati under the auspices of the committee constituted under Government of Assam Notification No. MI.168/86/17, dated 6th June, 1986 and as reconstituted from time to time, his turnover on such tea (including containers thereof);

Provided that the deduction under this sub-rule in respect of any such sale shall not be allowed if the dealer (owner) fails to produce, on demand in respect of such sale a copy of the relevant account of sale rendered by the broker and also a declaration signed by the broker, or by any other person as may be authorised in writing in this behalf by the broker, that the goods in question have been sold in auction in Guwahati.

(f) a sum to be calculated by applying a tax fraction in case the gross turnover includes tax element as in case of retail sales;

(g) turnover of the sales made to the international organizations as mentioned in section 54;

(h) zero rated sales or exempted sales of the nature referred to in sub-sections (3), (4) and (5) of section 9.