Section 13A(2) in The Rajasthan Sales Tax Act, 1994
(2)No tax under sub-section (1) shall be payable on that part of turnover which relates to,-(i)sale or purchase of exempted goods;(ii)sale or purchase of goods in the course of inter State trade or commerce;(iii)sale or purchase of goods in the course of export out of territory of India or sale or purchase in the course of import into the territory of India;(iv)all amounts collected by way of tax under the provisions of this Act or the Central Sales Tax, 1956 (Central Act 74 of 1956);(v)all amounts allowed to dealers in respect of goods returned to the dealer when goods are taxable on sales provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which, and the amount for which, refund was made;(vi)all amounts realised by a dealer by the sale of his business as a whole;and except as provided above, no other deduction shall be made from the gross turnover of a dealer for the purpose of this section.
