Section 2(24) in The Gujarat Value Added Tax Act, 2003
(24)"sale price" means the amount of valuable consideration paid or payable to a dealer or received or receivable by a dealer for any sale of goods made including the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986.) or the Customs Act, 1962 (52 of 1962) and any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof, and includes,-(a)in relation to-(i)the transfer, otherwise than in pursuance of a contract, of property in any goods,(ii)the transfer of the right to use any goods for any purpose, whether or not for a specified period,(iii)the supply of goods by any unincorporated association or body of persons to a member thereof,(iv)the supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating,)the amount of cash, deferred payment or other valuable consideration paid or payable therefore;(b)in relation to the transfer or property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for the execution of such works contract, the amount representing labour charges for such execution;(c)in relation to the delivery of goods on hire purchase or any system of payment by instalments, the amount of valuable consideration payable to a person for such delivery;
