15A. Gross Turnover in case of D-2, BWH-2, B-1, L-1, L-1A and L-1B licensees registered under the punjab VAT Act, 2005

The gross turnover shall be the total amount of sale prices of Indian made Foreign Liquor, Imported Foreign Liquor and Beer received by D-2, BWH-2, B-1 licensees and in the case of import of Indian Made Foreign Liquor, Imported Foreign Liquor and Beer by L-1, L-1A and LIB licensees, the total sale price shall include cost, extra license fee and other chargeable levies under the Punjab Excise Act, 1914 including handling charges and incidentals charges etc.