6. Computation of input tax and output tax :-

(1) Input tax in respect of a VAT dealer for a tax period is the aggregate of tax paid in respect of goods purchased in the State from other VAT dealer(s) on tax invoice(s) during the tax period, which shall be the aggregate of entries made in column (8) in the Input Tax register prescribed in Form VAT-48 in respect of the said period.

(2) Output tax in respect of a VAT dealer for a tax period shall be the aggregate of tax calculated on the sale of taxable goods made by him in the State during the tax period. It shall be represented by total of entries in Column (8) of the Output Tax Register prescribed in Form VAT-49.