Section 25(1) in The Rajasthan Sales Tax Rules, 1995
(1)For the purpose of determining the taxable turnover for levying tax under section 4 of the Act, the following amounts shall be deducted from turnover:-(a)all deduction provided in clause (42) of section 2;(b)all such sums allowed as discount or rebate in accordance with the terms of the contract, where the accounts show that the purchaser has paid only the sum originally charged less the discount or rebate:(c)the sale price of the goods returned to the dealer by the purchaser within a period of six months from the date of delivery thereof.
