Section 2(34) in The Gujarat Value Added Tax Act, 2003
(34)"total turnover" means aggregate of the following transaction effected by a dealer:(a)turnover of sales or purchases of goods within the State whether such sales or purchases of goods are taxable or exempt under this Act;(b)turnover of sales of goods in the course of inter-State trade or commerce;(c)turnover of sales of goods in the course of export of goods out of the territory of India;(d)turnover of sales by a dealer on his own account and also on behalf of his principal.
