Section 2(i) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(i)"purchase value" means the value of the specified goods as ascertained from the original invoice and includes insurance, excise, duties, countervailing duties, sales-tax, transport fee, octroi, freight., charges and all other charges incidentally levied on the purchase of the specified goods and in the case of the specified goods mentioned at serial number 1 of the Schedule also the value of accessories fitted therein;
