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.