25.
Computation of taxable turnover. section 6.
A
VAT dealer who wishes to make any of the following deductions from his gross
turnover shall, when so required by an assessing authority, produce before it
the documentary evidence in support thereof as mentioned against each, namely:¾
|
Deduction |
Documentary evidence |
|
(a)
Turnover of sales made outside the State, of
goods purchased outside the State |
Purchase
and sale invoices and documents relating to receipt and delivery of goods
outside the State. |
|
(b)
Turnover of sales made in the course of inter-State trade and commerce to
a dealer registered under the Central Act or to a Government department |
Sale
invoice, declaration in Central form C or D, as the case may be, and
documents showing delivery of goods outside the State. |
|
Note
¾ Where
the delivery of the goods outside the State is proved but declaration in
Central form C or D is not produced, such delivery may, in accordance with
the provisions of the Central Act, be deemed to have taken place as a
result of sale made Act. |
|
|
(c)
Turnover of sales made in the course of inter-State trade and commerce to
any person who is not a dealer registered under the Central Act |
Sale
invoice and documents showing delivery of goods outside the State. |
|
(d)
Turnover of sales made in the course of import of goods into the territory
of India |
Sale
invoice and documents showing constructive delivery of goods to the
purchaser. |
|
(e)
Turnover of sales made in the course of export out of the territory of
India within the meaning of sub-section (3) of section 5 of the Central
Act |
Sale
invoice, declaration in Form VAT-D2 or Central form H, as the case may be,
and documents showing export of goods out of India. |
|
Note
¾ Where
the delivery of the goods outside the State is proved but declaration in
Central form H is not produced, such delivery may, in accordance with the
provisions of the Central Act, be deemed to have taken place as a result
of sale made in the course of inter-State trade and commerce. |
|
|
(f)
Turnover of sales made in the course of export of goods out of the
territory of India within the meaning of sub-section (1) of section 5 of
the Central Act |
Sale
invoice, custom clearance certificate and shipping documents. |
|
(g)
Turnover of export of goods out of State |
Documents
showing delivery of goods outside the State and declaration in Central
form F. |
|
Note
¾ Where
delivery of goods outside the State is proved but no declaration in
Central form F is produced, such delivery may be deemed to have taken
place as a result of sale in the course of inter-State trade and commerce. |
|
|
(h)
Turnover of disposal of goods otherwise than by sale |
Documentary
evidence showing disposal of goods otherwise than by sale. |
|
(i)
Turnover of sale of exempted goods |
Sale
and purchase invoices. |
|
(j)
Turnover of sales made to the following Organisations
of the United Nations for institutional use- I.
United Nations International Children’s Emergency Fund (UNICEF); and II.
World Health Organisation (WHO). |
Sale
invoice and certificate in Form VAT-C2
signed by an authorised officer of the organisation. |
|
(k)
Turnover of return of goods sold |
Delivery-cum-debit
note raised by the purchaser of the goods for the return of the goods,
delivery note(s), if issued separately by the purchaser at the time of
returning the goods, and the original sale invoice(s) in respect of the
goods. |
|
(l)
De-escalation in the price of goods sold |
Original
sale invoice(s), agreement of sale providing for de-escalation in the
price of the goods and debit note issued by the purchaser of the goods in
respect of de-escalation. |