11. Taxable turnover.

For the purpose of this Act, "taxable turnover" in relation to a dealer liable to pay tax on sale of goods means that part of the dealer's gross turnover during the prescribed period, which remains after deducting therefrom,—

(a) the turnover of sales of goods specified to be exempt from tax in the First Schedule;

(b) the turnover of sales of goods which are shown to the satisfaction of the Prescribed Authority to have taken place,—

(i) in the course of inter-state trade or commence; or

(ii) outside the State; or

(iii) in the course of import of goods into or export of the goods out of the territory of India.

Explanation.— Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956)shall apply for determining whether or not a particular sale or purchase has taken place in the manner indicated in sub-clause (i), sub-clause (ii) or sub-clause (iii);

(c) the charges towards labour, services and other like charges, subject to such conditions as may be prescribed, in case of turnover of sales in relation to works contract, in addition to the deductions available under clause (b):

Provided that where the contractor does not maintain proper accounts or the amount actually incurred towards charges for labour and other services and profit relating to supply of labour and services are not ascertainable from the accounts maintained by him, the amount of such charges for labour and services and such profit may, for the purposes of deductions, be determined on the basis of such percentage of the value of the works contract as specified in the Sixth Schedule;

(d) the turnover of such other sales or such other amount, as may be prescribed.