Section 2(42) in The Rajasthan Sales Tax Act, 1994
(42)"taxable turnover" means that part of turnover which remains after deducting therefrom the aggregate amount of the proceeds of sale of goods;(i)on which no tax is leviable under this Act;(ii)which have been exempted from tax or which have suffered tax under this Act, subject to other provisions in the Act; and(iii)which are taxable at a point of sale within the State subsequent to the sale by the dealer and such sale is covered by a declaration as may be required under any provisions of this Act or the rules made thereunder;Explanation. - Where a works contractor, at the time of assessment, fails to show or establish the value of the goods at the point of their incorporation or use in the execution of a works contract, for the purpose of determining his taxable turnover, the value of such contract, after deducting labour or service charges therefrom, shall be taken for being apportioned for the goods not liable to tax and the goods liable to tax, alongwith the proportionate respective amounts of profit thereon;
