19. Deduction of sale price of goods returned or rejected for computing gross turnover of sales for subsequent return period.
- Wherein, any goods are returned by a customer to a registered dealer within three months from the date of purchase, during or following the period in which such goods were sold, such registered dealer may, while furnishing return under Rule 18 deduct the sale price of goods in respect of which due tax was paid by the dealer during the earlier period from his gross turnover of sales of goods.
