Section 2(1)(h) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(h)"Value of Goods" means the value of any goods as ascertained from original purchase invoice or bill and includes value of packing material, packing and forwarding charges, insurance charges amounts representing excise duty, countervalling duty, custom duty and other like duties, amount of any fee or tax charged, transport charges, freight charges and any other charges relating to purchase and transportation of such goods into the local area in which goods are being brought or received for consumption use or sale therein;