(2)For the purposes of sub-section (1), the expression "taxable turnover of sales" shall mean, in relation to a dealer liable to pay tax on sale of goods under sub-section (1) of section 10, that part of the gross turnover of sales during any period which remains after deducting therefrom.(a)The turnover of sales of goods exempted from tax under section 17;(b)The turnover of sales of goods which are shown to the satisfaction of the Commissioner to have taken place-(i)In course of inter-State trade or commerce, or(ii)Outside the State, or(iii)In the course of import into or export out of the territory of India.Explanation. - Section 3, 4 and 5 of the Central Sales Tax Act, 1956 shall apply for determining whether or not a particular, sale has taken place in the manner indicated in sub-clauses (i), (ii) and (iii) of clause (b);(c)In case of turnover of sales in relation to works contract, the charges towards labour, services and other like charges subject to such conditions and restrictions as may be prescribed:Provided that where the amount charged towards labour, services and other like charges in such contract are not ascertainable from the terms and conditions of the contract or the books of account maintained for the purpose, the amount of such charges shall be calculated at the prescribed rate; and(d)Such other sales on such conditions and restrictions as may be prescribed.
