Turnover definition excludes handling charges and commission absent nexus with sales or purchases.

Handling charges or commission are not part of taxable turnover under the Andhra Pradesh General Sales Tax Act, 1957 unless they form part of the sale or purchase price of goods. Applying the definition of "turnover" in section 2(s), the court noted that the receipt was not shown to have any nexus with sales or purchases. The mere assumption that the amount should have been included in another dealer's turnover did not make it the assessee's turnover. The receipt retained its character as handling charges or commission and could not be taxed in the assessee's hands; the revisional order was set aside.

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Issues: Whether the amount of Rs. 1,86,000 received by the assessee as handling charges or commission formed part of its turnover and was liable to be taxed in its hands under the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The amount in question was not shown to be part of the sale or purchase price of goods. The definition of turnover in section 2(s) of the Act was applied to determine whether the receipt could be brought within taxable turnover. The authority's assumption that the amount ought to have been included in the turnover of another dealer did not establish that it constituted turnover of the assessee. In the absence of a nexus with sales or purchases, the receipt retained its character as handling charges or commission and could not be treated as turnover.

Conclusion: The amount did not form part of the assessee's turnover and could not be taxed in its hands. The revisional order was unsustainable and was set aside.

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