Section 2(zm) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(zm)"value of the goods" means the purchase value of such goods, that is to say, the purchase price at which an importer has purchased the goods inclusive of charges borne by him as cost of transportation, packing, forwarding and handling charges, commission, insurance, taxes, duties and the like, or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;
