Section 2(3)(r) in Sikkim Sales Tax Act, 1983

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State of Sikkim - Subsection

Section 2(3)(r) in Sikkim Sales Tax Act, 1983

(r)"turnover" used in relation to any period means the aggregate of sale price or part of sale price receivable or if a dealer so elects, actually received by the dealer during such period after deducting the amounts if any, refunded by the dealer in respect of any goods returned by the purchaser within such period as may be prescribed:

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State of Sikkim - Subsection

Section 2(3)(r) in Sikkim Sales Tax Act, 1983