Section 2(2)(s) in Andhra Pradesh General Sales Tax Act, 1957

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State of Andhra Pradesh - Subsection

Section 2(2)(s) in Andhra Pradesh General Sales Tax Act, 1957

(s)"Turnover" means-

(i)the total amount set out in the bill of sale excluding the amount collected towards the tax or the tax due under the Act whichever is less;

(ii)the total amount of consideration for the sale or purchase of goods excluding tax due under the Act as may be determined by the assessing authority, if the bill of sale does not set out correctly the amount for which the goods are sold; or

(iii)if there is no bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a dealer either directly or through another, on his own account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include,

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State of Andhra Pradesh - Subsection

Section 2(2)(s) in Andhra Pradesh General Sales Tax Act, 1957