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State of Rajasthan - Section

Section 25 in The Rajasthan Sales Tax Rules, 1995

25. Deductions from turnover.

(1)For the purpose of determining the taxable turnover for levying tax under section 4 of the Act, the following amounts shall be deducted from turnover:-
(a)all deduction provided in clause (42) of section 2;
(b)all such sums allowed as discount or rebate in accordance with the terms of the contract, where the accounts show that the purchaser has paid only the sum originally charged less the discount or rebate:
(c)the sale price of the goods returned to the dealer by the purchaser within a period of six months from the date of delivery thereof.
(2)Subject to the provisions of sub-section (4) of section 56 when a hire-purchasing agreement does not fructify into sale, the dealer shall be entitled to claim refund of the tax paid by him on such hire-purchase within the period of six months from the date on which such agreement is cancelled.
(3)In the case of a works contract, while determining the taxable turnover apart from the deductions provided under sub- rule (1), the amount of labour shall also be deducted from the total value of the contract.Explanation. - Where the amount of labour is not determinable from the accounts of a contractor, or is considered unreasonably high in view of the nature of the contract, the deduction towards labour charges shall be allowed by the assessing authority according to the limits laid down in column 3 for the type of contract specified in column 2 of the Table appended hereto :Table
S. No. Type of contract. Labour charges as a percentage of the grossvalue of the contract.
1. Febrication and installation of plant and machinery. 25
2. Febrication and Erection of structural works of iron andsteel including febrication, supply and erection of irontrusses, purlins and the like. 15
3. Febrication and installation of cranes and hoists. 15
4. Febrication and installation of elevators (lifts) andescalators. 15
5. Febrication and installation of rolling shutters andcollapsible gates. 15
6. Civil works like construction of buildings, bridges, roads,dams, barrages, canals and diversions. 25
7. Installation of doors, door frames, windows, frames andgrills. 20
8. Supply and fixing of tiles, slabs, stones and sheets. 20
9. Supply and installation of air conditioners and air coolers. 15
10. Supply and installation of air conditioning equipmentsincluding deep freezers, cold storage plants, humidificationplants and dehumidors. 15
11. Supply and fitting of electrical goods, supply andinstallation of electrical equipments including transformers. 15
12. Supply and fixing of furnitures and fixtures, partitionsincluding contracts for interior decorators and failse ceiling. 20
13. Construction of Railway coaches and wagons on under carriagessupplied by railway. 20
14. Construction or mounting of bodies of motor vehicles andconstruction of trailers. 20
15. Sanitary fitting for plumbing and drainage or sewerage. 25
16. Laying underground for surfact pipelines, cables or conduits. 30
17. Dying and printing of textiles. 30
18. Supply and erection of weighing machines and weigh-bridges. 15
19. Painting, polishing and white washing. 30
20. All other contracts not specified form SI. No. 1 to 19 above. 25
(4)Where the tax has been deducted by an awarder from the payments made to a contractor or the tax has been deposited by a contractor or the tax has been levied on a contractor, no further tax shall be payable on the same goods involved in the execution of a works contract by the sub-contractor.
(5)The computation of purchase price wherever necessary shall be made in accordance with clause (33) of section 2 read with sub- rule (1), to the extent it can be applied.