44. Calculation of turnover when goods are sold for consideration other than cash.
(1)Every dealer who buys or sells goods for valuable consideration other than cash shall separately specify in the return of turnover which he is required to submit under these rules, the quantity of goods so bought or sold and the description, in sufficient detail, of the valuable consideration for which the goods were bought or sold.(2)Every dealer referred to in sub-rule (1) shall, in the sale bill or purchase bill, as the case may be, issued under sub-rule (10) of Rule 58 show the details of valuable consideration received or given for such sale or purchase and its cash equivalent separately.
