Section 2(49A) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(49A)[ "turnover of purchases" means the aggregate of the amount of purchase price paid and payable by a dealer or a person in respect of any purchase of goods made by him during a given period, after deducting the amount of purchase price, if any, refunded to the dealer or the person by the seller in respect of any goods purchased from the seller and returned to him within a period of six months;
