each year a tax on his total turnover for such year. "Dealer" is defined to mean any person, who carries on the business ... include a mortgage, hypothecation, charge or pledge.
28. Section 2(i) defines "turnover" thus :-
'Turnover' means the aggregate amount for which
pledge of, or a charge on goods.
* * *
Total turnover" and "turnover" are defined in Section 2(r) and (s) as follows ... paise (now 0.03 paise) on every rupee of his turnover. The "turnover" as defined in Section 2(s) is only the total amount
under section 6-A on the turnover of purchases and inasmuch as the expression "turnover" refers to the amount set out in the bill ... could be imposed on it. Section 2(1)(s) defines turnover as :
"'Turnover' means the total amount set out in the bill
each year a tax on his turnover for that year. A dealer has been defined by section 2(b) as meaning any person who carries ... thereof. Similarly the dealer is referred to in defining turnover in section 2(i) . Though a dealer is a person who is either a buyer
defines a "dealer" as any person who carries on the business of buying and selling goods. Section 2(h) defines "sale ... course of trade or business for a price. Section 2(i) defines "turnover" as the aggregate amount for which goods are either bought
expression "total turnover" in sub-State (1) would take all other sales because the total turnover has been defined in section ... total turnover" in section 5G(1) cannot, in the context of the liability under section 5G, refer to the total turnover as defined
rule."
6. Section 2(1)(s) of the Act defines the expression "turnover". The definition was amended by the legislature ... express or implied, giving it any retrospective effect. The expression "turnover" defined in section 2(1)(s) of the Act as it stood
manufacturers and, therefore, it does not form part of the "turnover" defined under Section 2(s) of the Andhra Pradesh General Sales ... excise duty in a bill of sale of liquor. "Turnover" is defined under Section 2(s) of the Sales
point of last sale in the State.
3. "Turnover" is defined in clause (s) of section 2 and the relevant portion ... What the charging section 5 refers to is the "turnover". It is defined in clause (s) of section 2 as the consideration
other valuable consideration and includes....
(iii) a casual trader, as hereinbefore defined;
(iv) a commission agent, a broker, a del credere agent, an auctioneer ... local Legislature. Section 2(r) of the said Act defines "turnover" in the same manner as the Andhra Pradesh Act and the proviso
