38 Deductions of Inter-state sales and Inter-state purchases

38. Deductions of Inter-state sales and Inter-state purchases.

A person, who wishes to deduct from his turnover the amount in respect of sales or purchases, made outside the state or in the course of inter state trade or commerce or export out of the territory of India, shall append lists in Form VAT - 18 and Form VAT – 19 along with return in Form VAT - 15.