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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>Transaction value acceptance: price to marketing affiliate not rejected when identical to independent sales under valuation rules.</h1> The tribunal addressed whether sales to a marketing company within a common business group should be rejected as transactions between interconnected undertakings, and concluded that because the goods were sold to the marketing company at the same price as to independent buyers, the price charged could not be rejected for valuation purposes under the Valuation Rules.

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