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Rule 6 of valuation of goods

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(Querist)
12 July 2015 rule 6 says that we have to take ntv for valuation but when mfr sold goods to related buyers so how he got this value
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
14 July 2015 If sale is made through "related person" (partly or wholly), price relevant for valuation will be "normal transaction value" at which the related buyer sales to unrelated buyer, as per rules 9 and 10 of valuation rules.

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