Section 2(2)(r) in Andhra Pradesh General Sales Tax Act, 1957
(r)"Total turnover" means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax: including the turnover of purchases or sales in the course of inter State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India;