When turnover arises in a tax period (Section 12(4))

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....on 12(4)) For the purposes of sub-section (4) of section 12, the amount of turnover or turnover of purchases arising in the tax period in the case of a sale or purchase occurring - (a) by means of....

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.... during the relevant tax period; (c) by means of transfer of property in goods (whether as goods or in some other form) under a works contract executed or under execution in the tax period, is the c....