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;