In this Act, unless the context otherwise requires,.

(34) "total turnover" means aggregate of the following transactions effected by a dealer:

(a) turnover of sales of goods within the State whether such sales of goods are taxable or exempt under this Act;

(b) turnover of sales of goods in the course of inter-State trade or commerce;

(c) turnover of sales of goods in the course of export of goods out of the territory of India;

(d) turnover of sales by a dealer on his own account and also on behalf of his principal.