To determine the taxable turnover, the following amounts shall, subject to the conditions specified, be deducted from the gross turnover-

(a) Omitted w.e.f. 01-07-2017;

(b) the turnover of sale of goods, subject to production of evidence to the satisfaction of the Commissioner, taking place -;

(i) in the course of inter-State trade or commerce; or

(ii) outside the state; or

(iii) in the course of import into or export out of territory of India;

(c) The turnover of sales of goods, when such goods are or for use in manufacturing of goods to a dealer under:

(i) a SEZ, or

(ii) a STP, or

(iii) an EHTP,

subject to furnishing a certificate issued by the purchasing dealer in a SEZ / STP / EHTP in Form VAT-616 along with the return furnished for the tax period during which the sale takes place and such other evidence to the satisfaction of the Commissioner;

d) the turnover of sale of goods to a EOU when such goods are or for use in manufacturing of goods,subject to furnishing a certificate issued by the EOU in Form VAT-616 along with the return furnished for the tax period during which the sale takes place and such other evidence to the satisfaction of the Commissioner;

(e) Omitted w.e.f. 01-07-2017.

(f) the turnover of sales of goods as specified in Schedule 'C' which has suffered tax under the Act, in the State.

(g) Omitted w.e.f. 01-07-2017.

(h) Omitted w.e.f. 01-07-2017.