Retail Sales Price (RSP) means
Maximum Retail Price to Ordinary Customer inclusive of all taxes and freight, transport charges, advertisement/packing forwarding charges etc
And
Price is Sole Consideration for such sale, Hence taxes are normally included while calculating RSP
Exception
If as per Legal Metrology Act or Central Excise Act, these taxes are to be excluded while calculating Retail Sales Price, then these are not taken into account for calculation.