Section 10(a) in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
(a)Where the duty is chargeable on weight, gross weight including that of the packages or container shall be adopted. Where the duty is chargeable ad valorem, the value thereof shall be the cost price to the importer plus all incidental charges such as customs duty, insurance, excise duty, sales tax and freight and such other charges incurred by the importer, till the arrival of the goods at the entrance naka, if these have not already been included in the cost price.
