In this Act unless the context otherwise requires:

(xlviii) "Sale Price" means the amount payable to a dealer as valuable consideration in respect of the sale or supply of goods, and shall not include tax paid or payable under this Act, by a person in respect of such sales.

Explanation I - The amount of duties or fees or any sum levied or leviable or charged on the goods under the Central Excise Act, 1944 (1 of 1944), or the Customs Act 1962 (52 of 1962) or the State Excise Act or any law shall be deemed to be part of the sale price of such goods, whether such sum are paid or payable by or on behalf of the seller or the purchaser or any other person.

Explanation II - Sale price shall include any amount charged by the dealer for anything done in respect of the goods at the time of, or before delivery thereof to the buyer;

Explanation III - Sale price shall not include the cash discount, if shown separately; and allowed by the dealer in the ordinary course of trade practice. It shall also not include the cost for transport of the goods from the seller to the buyer, provided such cost is separately charged to the buyer.

Explanation IV - For the purpose of this clause, the expression "sale price" shall mean, the maximum retail price, as referred to in clause (xxxiii) of Section 2 of this Act, for a dealer, selling goods, specified in Drugs (Prices Control) Order 1995, to any other dealer.