Section 2(5)(xxv) in The Kerala General Sales Tax Act, 1963
(xxv)"Taxable turnover" means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover of purchase or sale in the course of inter-state trade or commerce on in the course of export of the goods out of the territory of India or in the course of import of the goods into territory of India;