Section 2(n) in The Packaged Commodities (Regulation) Order, 1975
(n)"price" in relation to a commodity in packaged form, means any one of the following prices, namely:(i)ex-factory price [inclusive of commission payable to wholesalers and retailers and of other charges, including advertising, delivery, packing, forwarding and the like; and] [Substituted by Notification No. SO 520 (E), dated 2.8.1976.] exclusive of freight. Central Sales Tax and any tax which may be levied and collect under any law for the time being in force for the retail sale of the package;(ii)where the package is sold free on rail at the destination the price payable at such destination;(iii)the price of the package exclusive of any tax which may be levied and collected under any law for the time being in force;(iv)the retail sale price of the package;
