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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Madhya Pradesh - Subsection

Section 2(1)(l) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976

(l)[ "Value of goods" in relation to a dealer or any person who has effected entry of goods into a local area shall mean the purchase price of such goods as defined in [clause (s) of Section 2 of the [Madhya Pradesh VAT Act, 2002 (No. 20 of 2002)] [Substituted by Act No. 22 of 1977 (w.e.f. 1-5-1977).] [and shall include excise duty and/or additional excise duty and/or customs duty, if levied under the Central Excise and Salt Act, 1944 (No. 1 of 1944), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (No. 58 of 1957) or the Customs Act, 1962 (No. 52 of 1962), as the case may be] [Substituted by Act No. 24 of 1982 (w.e.f. 6-5-1982).] or the market value of such goods if they have been acquired or obtained otherwise than by way of purchase;]