Exclusion of certain purchases for purposes of deductions under sections 7 and 8

Exclusion of certain purchases for purposes of deductions under sections 7 and 8.

9. For the purpose of deducting the resales of goods purchased from a Registered dealer under section 7 or 8 from the turnover of sales, the expression " goods purchased from a Registered dealer " shall be construed so as not to include the following classes of purchases :—

1. (i) a purchase of goods which is not liable to tax by virtue of the provisions of section 102 of this Act or section 75 of the Bombay Sales Tax Act, 1959 ; and
2. (ii) a purchase of packing material received or acquired alongwith the purchases of goods covered by section 5 of this Act or of the Bombay Sales Tax Act, 1959.