it will be treated as business income/loss. u hv to calculate turnover by adding the difference of sales and purchase value. in case of loss, u hv to file TAR or u cn surrender income u/s 44AD.
if u show it as business loss, u hv to file TAR also. or show it as 44AD. further if u dont show it, u ll face assessment proceedings and AO will make addition and penalty of non filing TAR.