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Central Sales Tax Act, 1956 History
2(h) Sale price

2 : Definitions

In this Act, unless the context otherwise requires,-

(h) Sale price means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;