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    <title>1974 (7) TMI 120 - GOVERNMENT OF INDIA</title>
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    <description>The Central Government of India held in 1974 that the sale price to a sole selling Agent is acceptable for valuation under Section 4 of the Central Excises and Salt Act, 1944. The assessable value should account for an 8% sole agency commission, which should be deducted.</description>
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