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    <title>Detergent Bar Valuation Must Follow MRP-Based System u/s 4A Despite Different Clearance Rates.</title>
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    <description>MRP based Valuation – Merely because assessee had cleared detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that Section 4A would not come into play - AT</description>
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