Taxable turnover. Rule 3 & 4A

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....r means that part of dealer's turnover arising during the tax period which remains after deducting therefrom- (a) the turnover of sales not subject to tax under section 7 of this Act; and (b) the ....

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....t where the amount of charges towards labour, services and other like charges is not ascertainable from the books of accounts of the dealer, the amount of such charges shall be calculated at the presc....