(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) the sale of goods declared tax free under section 6; (ii) sales to a registered dealer of goods other than sales of goods liable to tax at the first stage under sub section (1 A); declared by him in a prescribed form as being intended for resale in the State of Punjab or sale in the course of inter State trade or commerce or sale in the course of export of goods out of the territory of India, or of goods specified in his certificate of registration or use by him in the manufacture in Punjab of any goods, other than goods declared tax free under section 6, for sale in Punjab and on sales to a registered dealer of containers or other materials for the packing of such goods: Provided that in case of such sales, a declaration duly filled up and signed by the registered dealer 966 to whom the goods are sold and containing prescribed particulars on a prescribed form obtained from the prescribed authority is furnished by the dealer who sells the goods: (ii) . . (iii). . (iv) sales to any undertaking supplying electrical energy to the public under a licence or sanction granted or deemed to have been granted under the , of goods for use by it in the generation or distribution of such energy; (v) sales or purchases of goods falling under section 29; (vi) the purchase of goods which are sold not later than six monts 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 up and signed by the registered dealer to whom the goods are soid, is furnished by the dealer claiming deduction.