309 Clause (s) of Section 2 of the Act defines 'turnover ' to mean 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 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 of or before the delivery of the goods and any other sums charged by the dealer, whatever be the description, name or object thereof; or the aggregate of amounts charged under section 5 C. With effect from 8 July, 1983, section 6 C was inserted in the Act by Andhra Pradesh Act No. 11 of 1984, and it provides: 'Notwithstanding anything in sections 5 and 6 A, where goods packed in any materials are sold or purchased, the materials i,n which the goods are so packed shall be deemed to have been sold or purchased along with the goods and the tax shall be leviable on such sale or purchase of the materials at the rate of tax, if any, as applicable to the sale, or, as the case may be, purchase of goods themselves. ' The net turnover of a dealer assessable to tax is deter mined under rule 6 of the Andhra Pradesh General Sales Tax Rules, after deducting the amount specified in clauses (a) to (1) of that rule from the total turnover.