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Andhra Pradesh Value Added Tax Act, 2005
CHAPTER - I : PRELIMINARY

Body 2. Definitions

In this Act, unless the context otherwise requires---

(39). "Total turnover" means the aggregate of sale prices of all goods, taxable and exempted, sold at all places of business of the dealer in the State, whether directly by himself for through his agent or agents, including the turnover of sales involved in the transactions falling under sections 3,5,6A and 8(6) of the Central Sales Tax Act, 1956 and shall also include the gross consideration received or receivable towards execution of works contract.