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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of Himachal Pradesh - Subsection

Section 2(3)(m) in Himachal Pradesh General Sales Tax Act, 1968

(m)"turnover" includes, the aggregate of the amounts of sales and purchases and parts of sales and purchases actually made by any dealer during the given period less any sum allowed as cash discount according to ordinary trade practice, but including any sum charged for anything done by the dealer in respect of the goods at the time of, or before, delivery thereof;