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    <title>How to determine the market value of agricultural produce where produce is ordinarily sold in the market?</title>
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    <description>Determination of market value for agricultural produce sold in the market depends on whether the produce is ordinarily sold in its raw state or after customary processes by the cultivator or recipient of rent in kind; where so, market value is the average price at which the produce was sold during the relevant previous year.</description>
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