Section 6(3) in Himachal Pradesh General Sales Tax Act, 1968
(3)In this Act, the expression "taxable turnover" means that part of dealer's gross turnover during any period which remains after deducting therefrom-(a)his turnover during that period on-(i)the sale of goods declared tax free under section 7;(ii)[ sale to a registered dealer of goods, liable to tax at the last stage of sale in Himachal Pradesh, other than (a) the sale of goods specified in schedule 'C' or (b) the sale of goods liable to tax at the first stage of sale under sub-section (2), and the same is declared by him in a prescribed form as being intended for resale in the State of Himachal Pradesh or in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India: [Sub-clause (ii) Substituted vide Act No. 14 of 1994 (Sec. 4) w.e.f. 1.1.1991.]Provided that, in the case of such sales, a declaration duly filled and signed by the registered dealer to whom the goods are sold, containing the prescribed particulars and inscribed on the bill or cash memorandum referred to in sub-section (2) of section 19 is furnished to the assessing authority by thee dealer who sells the goods:Provided further that no dealer shall be entitled to make any deduction from his turnover in respect of a sale made by him to a registered dealer with whom composition under sub-section (2) of section 12 has been made and is in force;][x x x] [Third proviso omitted vide Act No. 15 of 1987 w.e.f. 25.5.1987.](iii)sales to any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been granted under the Indian Electricity Act, 1910 (Act No. 9 of 1910), of goods for use by it in the generation or distribution of such energy:[Provided that in the case of such sales, a declaration in such form and in such manner as may be prescribed, duly filled and signed by the authorised officer of such undertaking to whom the goods are sold is furnished to the Assessing Authority by the dealer who sells the goods;] [Proviso added at the end of Sub-clause (iii) vide Act No. 14 of 1994.](iv)sales or purchases of goods falling under section 41;(v)the purchase of goods,-(a)which are specified in Schedule 'C' and are sold during the year to a registered dealer, or in the course of inter-State trade or commerce or in the course of export out of the territory of India; or(b)[ which are referred to under section 14 of the Central Sales Tax Act, 1956, and are sold during the year in the course of inter-State trade or commerce or in the course of export out of the territory of India:] [Paragraph (b) Substituted vide Act No. 32 of 1978 (Sec. 3).]Provided that in the case of a sale referred to in sub-paragraph (a) to a registered dealer, a declaration in the prescribed format duly filled and signed by the registered dealer, to whom the goods are sold is furnished by the dealer claiming deduction:Provided further that the purchase of goods referred to in sub-paragraph (b) remaining unsold within the period specified in that paragraph shall be deemed to be the purchase of the dealer claiming deduction during the year following; and(vi)such other sales or purchases as may be prescribed; [x x x] [The word 'and' at the end of sub-clause (vi) omitted vide Act No. 14 of 1994.][Explanation. [Explanation added vide vide Act No. 14 of 1994.] - For the purposes of sub-clause (ii) ,the last stage of sale in Himachal Pradesh in respect of any goods means a stage of sale other than the first stage of sale, specified by the Government in the notification issued under sub-section (2) of section 6; and](b)the amount of sales tax included in the gross turnover.
