Section 2(31) in Uttaranchal Value Added Tax Act, 2005
(31)"Purchase Price" means the amount of valuable consideration paid or payable by a person for the purchase of any goods, less any sum allowed by the seller as cash discount according to trade practice and shall include any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof, other than the cost of freight or delivery, or the cost of installation when such cost is separately charged;
