(2) of section 5 provides; 989 "(2) In this Act, the expression "taxable turnover" means that part of a dealer 's gross turnover during any period, which remains after deducting thereform (a) his turnover during that period on (i) the sale of goods declared tax free under section 6, (ii) sale to a registered dealer of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for re sale by him, or for use by him as raw materials in the manufacture of goods for sale; and of containers or other materials for the packing of goods of the class or classes so specified for sale: Provided that in the case of such sales, a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing the prescribed particulars on a prescribed form obtainable from the prescribed authority is furnished in the prescribed manner by the dealer who sells the good; Provided further that where any goods specified in the certificate of registration are purchased by a registered dealer as being intended for re sale by him or for use by him as raw materials in the manufacture of goods for sale, but are utilised by him for any other purpose, the price of the goods so purchased shall be allowed to be deducted from the gross turnover of the selling dealer but shall be included in the taxable turnover of the purchasing dealer.