13. Definition of Turnover

For the purposes of this Part, “turnover” in relation to–

a tourist hotel, means the amount received or receivable from the total sales excluding the service charge upto ten per centum of such sales and the value added tax charged on such sales in terms of the Value Added Tax Act, No.14 of 2002;

a travel agent, means the total receipts from services provided in relation to the tourist industry excluding payments made by him in respect of services provided to him by other local service providers and the value added tax charged on such services in terms of the Value Added Tax Act, No. 14 of 2002;

a tourist shop, means the amount received or receivable from the total sales of products from any such shop excluding the value added tax charged on such sales in terms of the Value Added Tax Act,