" 1. Section 2(s) of the Andhra Pradesh General Sales Tax Act 1957 "turnover" means the total amount set out in the bill of sale or if there is no bill of sale, the total amount charged as the consideration for the sale or purchase for the sale or purchase of goods whether such consideration be cash, deferred payment or any other thing of value including any sums charged by the dealer for anything done in respect of goods sold at the time or before the delivery to the goods and any other sums charged by the dealer, whatever, be the description, name, object thereof: Provided that in the case of a sale by a person whether by himself or through an agent of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgage, tenant or otherwise the amount of the consideration relating to such sale shall be excluded from his turnover when such produce is sold in the form in which it was produced, with out being subjected to any physical chemical or other proc ess for being made fit for consumption save mere cleaning grading or sorting.