Gross Turnover

(1) The gross turnover of a dealer during given period shall be determined by taking the aggregate of the sale prices of goods sold during that period; (2) In computing under sub-section (1) the turnover of a dealer for the purposes of this Act, there shall be included – (a) so much of the turnover of a wife or minor child of a dealer as arises directly or indirectly from – (i) the membership of the wife in the business of which her husband is a partner; (ii) the admission of the minor to the benefits of partnership in the business of which the father is a partner; and (iii) the business of any part thereof transferred directly or indirectly or the wife or the minor, not being a married daughter by the husband or the father otherwise than for adequate consideration; and (b) so much of the turnover of any person as arises from the business transferred otherwise than for adequate consideration to the person by a dealer for the benefit of his wife or of minor child or both.