Section 2(2) in The U.P. Tax on Luxuries Act, 1995
(2)who exclusively supplies unmanufactured tobacco whether or not in a sealed container but not under a brand name;shall not be deemed to be a tobacconist for the purposes of this clause;(i)"turnover of receipts" means the aggregate of the amounts of receipts of a tobacconist during a year in respect of the supply of tobacco by way of sale or otherwise;(j)"year" means the financial year.
