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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>Fair market value for inventory: use stamp duty value, specialised valuation for artistic or securities, or open market price.</h1> For conversion of inventory into a capital asset, fair market value is determined by: stamp duty value for immovable property; specialised valuation procedure for jewellery, art and certain shares or securities with the conversion date as valuation date; and the ordinary open market sale price for all other inventory on the conversion date.

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