13A. [ Levy of turnover tax. [Inserted by Rajasthan Act 11 of 2000, w.e.f. 10-5-2000.]
(1)Every registered dealer and every dealer who is liable to get himself registered under section 3, and whose total turnover in a year exceeds three lacs rupees, whether or not the whole or any portion of such turnover is liable to tax under any other provisions of this Act, shall be liable to pay turnover tax, from such date and at such rate as may be notified by the State Government but not exceeding 10% of his gross annual turnover.(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.(3)For the purposes of assessment, collection and refund of tax levied under this section, the provisions pertaining to assessment, collection and refund under other provisions of this Act and rules made thereunder shall mutatis mutandis apply.] [Inserted by Rajasthan Act 5 of 2004, w.e.f. 10-8-2004.]
