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    <title>Gunny Bags&#039; Value Included in Soda Ash Assessable Value for Tax; No Return Arrangement with Buyers Exists.</title>
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    <description>Inclusion of value of gunny bags for determination of assessable value of manufactured goods - Arrangement between appellant and buyers of soda ash - there is no arrangement to return the gunny bags - value to be included in the transaction value. - SC</description>
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