(1) Subject to the provisions of this Act, there shall be levied on the taxable turnover every year of a dealer a tax at such rates not exceeding four naye paise in a rupee as the State Government may by notification direct: Provided . . . . . . (1) ; 548 Provided ,further that the rate of tax shall not exceed two naye paise in a rupee in respect of any declared goods as defined in clause (c) of section 2 of the , and such tax shall not be levied on the purchase or sale of such goods at more than one stage: Provided . . (2) In this Act the expression "taxable turnover" means that part of a dealer 's gross turnover during any period which remains after deducting therefrom (a) his turnover during that period on (i) . . . . (ii) sales to a registered dealer of goods declared by him in a prescribed form . . (vi) the purchase of goods which are sold not later than six months after the close of the year, to a registered dealer, or in the course of inter State trade or commerce, or in the course of export out of the territory of India: Provided that in the case of such a sale to a registered dealer a declaration in the prescribed form and duly filled and signed by the registered dealer to whom the goods are sold, is furnished by the dealer claiming deduction.