Section 12(5) in The Police Enhanced Penalties Ordinance, 2005
(5)For the purpose of calculating the gross turnover to determine the liability to pay tax under the Act -(a)except as otherwise expressly provided, the turnover of all sales or purchases as the case may be, shall be taken, whether such sales or purchases are taxable or not ; and(b)the turnover shall include all sales or purchases as the case may be, made by a dealer on his own account and also on behalf of principals whether disclosed or not.
