Section 2(1)(r) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(r)"taxable" purchase value of the goods" shall mean the purchase price at which a dealer has purchased the goods inclusive of charges borne by his as cost of transportation, packing, forwarding and handling commission, insurance, taxes, duties and the like, or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;