Section 22(1) in The Rajasthan Value Added Tax Rules, 2006
(1)For the purpose of determining the taxable turnover for levying tax under sub-section (1) of section 4 of the Act, the following amounts shall be deducted from turnover.-(a)on which no tax is leviable under the Act;(b)which has been exempted from tax; [XX] [The word 'and' deleted by No. F. 12(28) FD/Tax/2007/149, dated 9-3-2007, Published in Rajasthan Gazette Extraordinary, Part IV-C(I), dated 9-3-2007, page 451.](c)the sale price of the goods returned to the dealer by the purchaser within a period of six months from the date of VAT invoice thereof;(d)[ The sale price of the goods consigned by the principal to the agent where such sale is covered by Form VAT-35, VAT-36 and VAT-36A.] [Inserted by No. F. 12(28) FD/Tax/2007/149, dated 9-3-2007, Published in Rajasthan Gazette Extraordinary, Part IV-C(I), dated 9-3-2007, page 451.][***] [Deleted '(2) and (2A) ' by Notification No. S.O. 31, dated 14.7.2014 (w.e.f. 31.3.2006).]
