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

State of Punjab - Subsection

Section 2(2)(d) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958

(d)'purchase value' means the total amount set out in the bill or invoice in respect of the purchase of chargeable goods (or if there is no such bill or invoice, the total amount charged by the seller as the consideration for the sale of chargeable goods, whether such consideration be cash or deferred payment or any other thing or value), in including any sums charged by the seller, whatever be the description, name or object thereof;