Disputed price escalation was not turnover; the special price-variation provision governed the invoiced amount.

A claimed enhancement in sale price arising from disputed escalation and foreign exchange fluctuations was not treated as turnover merely because it appeared in invoices. The agreed consideration under the supply arrangement was firm, and the extra amount was not an accrued sale price because it remained genuinely disputed and not receivable as such. The general turnover definition in section 2(s) did not apply to that disputed sum; instead, the specific mechanism for price variations under section 14-A governed any amount ultimately received on that account. The special provision prevailed over the general provision, so the disputed escalation amount was excluded from turnover.

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Issues: Whether additional amounts claimed by the assessee by way of price escalation, though reflected in invoices, formed part of turnover under section 2(s) of the Andhra Pradesh General Sales Tax Act, 1957, or were exigible only under the special mechanism for price variations under section 14-A.

Analysis: The agreed price under the tripartite arrangement for supply of trawlers was firm, and the extra amounts raised by invoice arose from a disputed claim for escalation on account of increased costs and foreign exchange fluctuations. On these facts, the disputed amount was not an accrued sale price merely because it was invoiced. Section 2(s) covers amounts charged as consideration in the ordinary sense, but where the amount is genuinely disputed and not receivable, section 14-A provides the specific statutory route for taxing any amount ultimately received on account of price variation. Applying the principle that a special provision prevails over the general provision, the authorities could resort to section 14-A rather than include the disputed amount in turnover under section 2(s).

Conclusion: The disputed escalation amount was not includible in turnover under section 2(s) and was appropriately governed by section 14-A; the assessee succeeded on this issue.

Ratio Decidendi: Where a claimed enhancement in sale price is not part of the firm agreed consideration and remains genuinely disputed, it is not automatically includible in turnover merely because an invoice is raised; the special provision dealing with price variation prevails over the general turnover provision.

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