Section 2(1)(o) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000

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State of Punjab - Subsection

Section 2(1)(o) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000

(o)"value of the scheduled goods" means the purchase price at which a person has purchased the scheduled goods inclusive of charges borne by him as cost of transportation, packing, forwarding and handling charges, commission, insurance taxes, duties and the like, or if such goods have not been purchased by him, the. prevailing market price of such goods in the local area.

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State of Punjab - Subsection

Section 2(1)(o) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000