Section 2(34)(d) in Assam General Sales Tax Act, 1993

[Cites 0, Cited by 1] [Section 2(34)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(34)(d) in Assam General Sales Tax Act, 1993

(d)In respect of a sale under any other sub-clause of clause (33), the amount received or receivable by a dealer as valuable consideration for the sale of goods including any sum charged, whether stated separately or not for anything done by the dealer in respect of the goods at the time of or before delivery thereof or undertaken to be done after the delivery whether under the contract of sale or under a separate contract but excluding -

(i)The cost of outward freight, delivery, or installation or interest when such cost or interest is separately charged, subject to such conditions and restrictions as may be prescribed, and

(ii)Any sum allowed as a cash discount according to ordinary trade practice;

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State of Assam - Subsection

Section 2(34)(d) in Assam General Sales Tax Act, 1993