Section 2(1)(e) in The U.P. Tax on Luxuries Act, 1995

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State of Uttar Pradesh - Subsection

Section 2(1)(e) in The U.P. Tax on Luxuries Act, 1995

(e)"receipt" means-

(i)in respect of supply of tobacco by a tobacconist made by way of sale, the amount or valuable consideration received or receivable by him for such sale including any sum charged for anything done by him in respect of the tobacco so sold at the time of or before the delivery thereof and the price if charged separately, of any primary or secondary packing, other than the cost of freight or delivery or the amount realised as luxury tax when such cost or amount is separately charged; and

(ii)in respect of supply of tobacco by a tobacconist made otherwise than by way of sale, the normal price at which the tobacco is sold, and the term "normal price" shall have the same meaning as assigned to it in Section 4 of the Central Excises and Salt Act, 1944;

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State of Uttar Pradesh - Subsection

Section 2(1)(e) in The U.P. Tax on Luxuries Act, 1995