Section 15
For the purposes of this Ordinance, the sale value of taxable goods shall be—
of State Sales Tax Ordinance, 1998
(a)
in the case of taxable goods sold by a taxable person to a person independent of him, the price for which the taxable goods are actually sold;
(b)
in the case of taxable goods sold otherwise by a taxable person, the price at which such taxable goods would have been sold if they have been sold in the course or furtherance of business to a person independent of the taxable person;
(c)
in the case of a document, the price of that document as stipulated thereon;
(d)
in the case of taxable goods sold to a person outside the
State, or to be exported, the price of the taxable goods as stated in the contract or invoice for the sale thereof or as determined in accordance with regulations made under section 62; and
16
(e)
in the case of taxable goods imported or conveyed into the State, the price of the taxable goods distributed or sold or supplied to any person in the State for retail, re-sale or re-distribution or the price determined in accordance with regulations made under section 62.