Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the goods may be sold subsequent to the time of removal of goods
Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the goods may be sold subsequent to the time of removal of goods
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