Section 21(6) in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
(6)For the purpose of this Explanation, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.] [Now see the Trade Marks Act, 1999 (47 of 1999).]
