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of <h1>Clause 108 of Finance Bill 2013 sets rules for calculating value in taxable commodity transactions using trading prices.</h1> Clause 108 of the Finance Bill, 2013, establishes the method for calculating the value of a taxable commodities transaction. In the context of selling a commodity derivative, the value is determined by the trading price of the commodity derivative itself. This provision is part of the broader framework for the Commodities Transaction Tax, as outlined in the legislation.
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