Audit u/s 44ab of the income tax act,1961

 TURNOVER DEFINITION IS NOT GIVEN UNDER THE ACT. ONLY SALES AND GROSS RECEIPTS DEFINITION IS GIVEN. SO WHETHER TURNOVER INCLUDES PURCHASE? ONE OF MY CLIENT IS HAVING SALES RS 90 LACS AND HIS PURCHASE IS ABOVE ONE CRORE. SO WHILE SELECTING SECTION FOR AUDIT WHETHER I SHOULD SELECT AUDIT U/S 44AB(a) I.E TURNOVER EXCEEDS 1 CRORE AND ABOVE OR WHETHER I SHOULD SELECT SECTION U/S 44AB(d) I.E TURNOVER BELOW 1 CRORE AND NET PROFIT BELOW 8% ?

PLEASE ANSWER AS EARLY AS POSSIBLE.