“consideration” means the amount paid or payable directly or indirectly, ¹[against] any supply, or the fair market price of goods in given or to give in lieu of cash money,-

and also includes in money in respect of the following, namely:-

(a) any tax imposed under this Act or any other law, which-

(i) is payable by the supplier on or in respect of the supply; or

(ii) is included in or added to, received from the recipient;

(b) any amount specified as service charge; or

(c) the consideration of a supply of goods under hire purchase or finance lease agreement, any amount payable in relation to a loan under finance lease or hire purchase;

but does not include the discount given at the time of supply;