(1) Save as provided in sub-rules (2) and (3), the turnover of a dealer for the purposes of these rules shall be the amount for which goods are sold by the dealer, including if any amount charged for packing, warranty, replacement and service whether compulsory or optional and irrespective of the fact that whether such charges are made separately in the tax invoice or collected through a separate document.

(2) As provided under section 16 (1) (ii), the value of the goods sent on stock transfer or consignment basis outside the Union territory and for which input tax credit has been availed, shall be included in the turnover as deemed sale, showing separately in the return of that tax period, in which such transfer are effected.

Explanation. - The transfer of goods within the Union territory, from one registered place of business to another registered place of business of the same dealer shall not be treated as deemed sale as prescribed in sub-rule (2).

(3) In the case of the under mentioned goods the turnover of a dealer for the purposes of these rules shall be the amount for which the goods are bought by the dealer-

(a) Old and beaten gold or silver jewellery;

(b) Raw hides and skins;

(c) Wattle bark, avaram bark, konnam bark, wattle extract, Quobracho and chestnut extract;

(d) Sugarcane;

(e) Groundnut not falling under entry 45 of Part-A of the Third Schedule; and

(f) Cotton;

(4) For the purpose of determining the turnover in respect of the commodities listed in the Appendix under entry No.68 in Part-A of the Third Schedule of the Act, the following guidelines shall be applied.

(i) Micronutrients and plant growth promoter or regulators are not covered by the scope of the said Appendix.

(ii) The Rules for the interpretation of the Central Excise Tariff Act, 1985 (Central Act 5 of 1986) read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels, shall apply for the interpretation of the said Appendix.

(iii) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner than the corresponding description in the Central Excise Tariff Act, 1985 (Central Act 5 of 1986), then only those commodities described as aforesaid will be covered by the scope of the said Appendix and other commodities, though covered by the corresponding description in the Central Excise Tariff, will not be covered by the scope of the said Appendix.

(iv) Subject to guideline (iii), for the purpose of any commodity listed in the said Appendix, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff Act, 1985 (Central Act 5 of 1986), then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of the said Appendix.

(v) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in guideline (ii) shall apply.

(5) Every dealer executing works contract shall pay tax on the value of goods at the time of incorporation of such goods in the works executed at the rate applicable to the goods under the Act.