In this Act, unless the context otherwise requires,-

(41). "sale price" means the amount payable to a dealer or casual dealer as valuable consideration for the sale, other than the sale referred to in section 14, of any goods and includes—

1. any sum charged for anything done by the dealer or casual dealer in respect of such goods at the time of delivery of delivery, or before delivery, of such goods,
2. any sum charged for freight, delivery, distribution, installation or insurance, by such dealer at the time of delivery, or before delivery, of such goods,
3. any tax, duty or charges levied or leviable (other than the tax charged separately under this Act subject to the provision as mentioned in the Explanation and cess levied under the West Bengal Transport Infrastructure Development Fund Act, 2002, in respect of such goods,

but does not include any sum allowed as cash discount, commission or other commercial rebate on the value of such goods at the time of delivery, or before delivery of such goods and interest if separately charged.

Explanation. — For the purpose of this clause, the expression "sale price" of a dealer, enjoying payment of tax at a compounded rate under sub-section (3) of section 16 or sub-section (4) of section 18, or selling to any person other than a dealer of goods upon which maximum retail price as referred to in clause (22A) is applicable and where such maximum retail price is inclusive of sales tax, shall include any tax payable under this Act, including the tax referred to in section 10, or section 12;