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respect of the goods at the time of or before delivery thereof other
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than the cost of freight or delivery or the cost of installation when
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Explanation
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exclusive of insurance charges, interest and hire charges and
such other charges as may be prescribed.
Where goods are sold by way of transfer
(ii)
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goods, the sale price thereof shall be the amount of valuable
consideration received or receivable bv the transferor for such
(iii)
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Discount at the time of sale as evident from the invoice shall be
excluded from the sale price but any ex post facto grant of
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