Sales Returns and Purchase Returns in Punjab VAT-15

My query is about  row no.(f) under "Sales Details" & row no.(j) under "Purchase Details".

Both are stands for Sales returns,Cash /trade discount & Purchase retuurns , Cash/trade discount respectively in VAT-15 of Punjab Value Added Act , 2005.

According to me these sales returns & purchase  returns stands for both with in state sales returns & inter state sales returns but Tally Solutions are not satisfied with me and they are only consindering, with in state sales returns for row no. (f) udner sales details and with in state purchase returns for row no.(j) under Purchase Details.

 

now  I wants to get Expert Opinion in regards to this.

Please also provide me any guidlines or notification by department  relates to my query.