Turnover for the tax audit

The term ‘turnover’ would mean the total sales after

deducting therefrom goods returned, price adjustments, trade

discount and cancellation of bills for the period of audit, if any.

I think "Purchase" can't be considered here as turn over for this purpose. Please confirm any of your auditor or Faculty

 Vijay Maheshwari HUF...SLP rejected by SC- Purchase included in definition of turnover