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[Cites 0, Cited by 2] [Section 2(1)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(1)(h) in The Assam Entry Tax Act, 2001

(h)"Purchase value" means the value of such goods as ascertained from the original invoice and includes the charges paid or payable for insurance, excise duty, feight charges and all other charges incidentally levied on the purchase of such goods or if such goods have been procured otherwise than by way of purchase, the value determined in the same manner as mentioned :