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    <description>When the value of a supply cannot be ascertained under the primary valuation provision, the value shall be determined by applying reasonable means that align with the valuation principles and the general provisions of the valuation rules.</description>
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      <description>When the value of a supply cannot be ascertained under the primary valuation provision, the value shall be determined by applying reasonable means that align with the valuation principles and the general provisions of the valuation rules.</description>
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