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Determination of value of supply by comparison
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....>4. Determination of value of supply by comparison (1) Where the value of a supply cannot be determined under rule 3, the value shall be determined on the basis of the transaction value of goods and/....
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....y, (b) difference in commercial levels and quantity levels, (c) difference in composition, quality and design between the goods and/or services being valued and the goods and/or services with whic....