(j)"Purchase value" means the value of any scheduled goods it not ascertainable from Original invoice or bill and Included Insurance charges, excise duies countervailing charges, sales tax, ["Value Added Tax or, as the case may be, turnover tax"] [Inserted by Act No. Orissa 10 of 2005, dated 9.9.2005.] transport charges, freight charges and all other charges incidental to the purchase of such goods:
