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3. "Turnover" is defined in clause (s) of section 2 and the relevant portion of the definition is as follows :

"'Turnover' means the total amount set out in the bill of sale (or if there is no bill of sale, the total amount charged) as the consideration for the sale or purchases of goods (whether such consideration be cash, deferred payment or any other thing of value) including any sums charged by the dealer for anything done in respect of goods sold at the time of or before the delivery of the goods and any other sums charged by the dealer, whatever be the description, name or object thereof ...................."

11. Under the Andhra Pradesh General Sales Tax Act, the "sale price" is not defined. What the charging section 5 refers to is the "turnover". It is defined in clause (s) of section 2 as the consideration for the sale or purchase of goods, including any sums charged by the dealer for anything done in respect of the goods sold at the time of or before the delivery of the goods. So, whatever amount the dealer received by way of consideration for the sale of goods from the purchaser would be subject to tax. The consideration paid by the purchaser may consist of various components such as the actual cost of production, the handling charges, the freight charges, the excise duty paid on the goods by the manufacturers, etc. It will be outside the scope of an enquire under the Act as to how much of the consideration received by the dealer would be retained by him and how the consideration was fixed. What all we have to consider is how much consideration had passed from the purchaser to the dealer at the time of sales of the goods.