In pursuance of Explanation (II) of section 2 (zn) of the Act, the amounts specified in the following clauses shall not, subject to the conditions specified therein, be included in the turnover to be determined as prescribed in rule 14.

(a) Discounts: any discount allowed in accordance with the regular practice of the dealer or in accordance with the terms of a contract or agreement entered into in a particular case, provided that the accounts show that the purchaser has paid only the amount due after the discount;

(b) Sales Returns: all amounts, where a dealer has refunded the price of goods returned by purchasers together with the tax collected from such purchasers in respect of the sale of such goods and such sale was already included in the turnover reported in his tax return:

Provided that such return of goods is made within a period of six months from date of sale and shall be shown separately in the return of the tax period in which such return of goods takes place.

Explanation.- The condition and restriction as provided in this clause is equally applicable to the return of goods treated as deemed sales as provided in sub rule (2) of rule 14.

(c) Purchase Returns: all amounts or advice of credit received from the sellers in respect of goods returned to them, by a dealer, when the goods are taxable at the point of purchase as specified in sub-rule (3) of rule 14:

Provided that such return of goods is made within a period of six months from the date of purchase and shall be shown separately in the return of the tax period in which such return takes place.