- In determining the taxable turnover, the turnover in respect of sales specified below shall be deducted -(1)Sales of canteen stores to the Canteen Stores Department or by the Canteen Stores Department to the Regimental or Unit-run Canteens and approved canteen contractors in the State or by the Regimental or Unit-run Canteen approved canteen contractors and Canteen Stores Department retail canteens to the members of the Armed Forces and/or ex-servicemen of the Indian Union in the State, provided the stores are obtained from the Canteen Stores Department and their sale price does not exceed the price fixed by the Quarter Master General of India.Explanation. - "Canteen Stores" means the goods specified in Schedule II of the Act, but excluding such goods as the State Government may by order specify from time to time.(2)[ Omitted w.e.f. 1.4.99] [Omitted by Notification No. A-3-14-99-ST-V (16), dated 31.3.99 (w.e.f. 1.4.1999).](3)Sales of goods by a sub-contractor in the course of execution of a works contract which is being executed by him either in whole or in part, for and on behalf of a contractor and in respect of which the tax has been paid by the sub-contractor.(4)Sales of goods by a sub-contractor in the course of execution of a works contract which is being executed by him either in whole or in part, for and on behalf of a contractor and in respect of which the tax has been paid by the contractor.(5)Sales in contravention of the provisions of clause (a) or clause (b) of sub-section (2) of Section 9 of goods purchased by a registered dealer for use as raw material in respect of the purchase price of which he is liable to pay a penalty, imposed on him under sub-section (3) of the said section.(6)Sales by a registered dealer of goods to another such dealer for use as raw material or incidental goods in accordance with the proviso to sub-section (3) of Section 9.
