Section 6(3) in The Himachal Pradesh Value Added Tax Act, 2005
(3)In this Act, the expression "taxable turnover. means that part of the 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 9;(ii)sale or purchase of goods falling under section 58; and(iii)such other sales or purchases as may be prescribed; and(b)the amount of tax included in the gross turnover.
