Section 4(t) in The Goa Tax on Entry of Goods Act, 2000
(t)"value of goods" shall mean the purchase value of such goods, that is to say, the purchase price at which a dealer has purchased the goods [* * *] [The expression 'inclusive of charges borne by him as cost of transport, packing, forwarding and handling charges, commission, insurance, taxes, duties and the like,' omitted by the Amendment Act 17 of 2001.] or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;
