(a)For the purpose of computation of the input tax rebate to be claimed by or be allowed to a registered dealer under Section 73 in respect of goods,-(i)referred to in sub-section (2) or clause (b) of sub-section (3) of the said section;(ii)used or consumed in respect of the goods referred to in clause (a) of sub-section (3) of the said section, turnover of such goods which have borne tax under the repealed Act, shall be,-