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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Residual method: use reasonable means to determine supply value when primary valuation methods are inapplicable.</h1> When the value of a supply cannot be ascertained under the primary valuation provision, the value shall be determined by applying reasonable means that align with the valuation principles and the general provisions of the valuation rules.

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