Levy of tax on sale

(1) In this Act, the expression "taxable turnover of sales" means, in the case of a dealer who is liable to pay tax on sales of goods under section 8 that part of his gross turnover of sales during any period which remains after deducting therefrom his turnover of sales during that period as represents; (a) sales of goods which are not liable for any tax specified in Schedule or section 12; (b) sales of goods, which are shown to the satisfaction of the Commissioner, have not taken place in Sikkim or have taken place in the course of inter-State trade or commerce within the meaning of the Central Act or in the course of import of the goods into or export of the goods out of, the territory of India within the meaning of section 5 of that Act; (c) such other sales on such conditions and restrictions as may be prescribed. (2) (a) Where the taxable turnover of sale is calculated without a separate amount of the consideration being identified as payment of tax, the taxable turnover of that sale is the total amount of the consideration paid without reduction for the tax multiplied by the tax fraction