In this Act, unless the context otherwise requires,-

2(z). "Purchase Price" means the amount paid or payable by a dealer as a valuable consideration in respect of purchase of goods and includes -

(i) any amount charged for anything done by the vendor in respect of the goods at the time of, or before, the delivery thereof;

(ii) transport costs or freight, if any ;

(iii) trade commission, if any, by whatever name called ;

(iv) clearing, forwarding and handling charges, if any ;

(v) insurance charges, if any ;

(vi) taxes or duties under any law for the time being in force(other than tax paid or payable under this Act) by whatever name called, if any ;

(vii) cost of packing, if any ; and

(viii) the amount paid or payable by the purchaser by way of non-refundable deposit, whether by way of a separate agreement or not, in connection with or incidental to or ancillary to, the said purchase of goods;