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Cement in 50 kg Bags for Institutions Qualifies for Benefits u/r 2A, SWM Rules, 1977, Despite "Not for Sale" Mark.

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....Valuation - MRP Valuation - cement in packed form (in 50 kg bags) - supply to industrial consumer or institutional consumer - though goods marked as not for sale, are covered u/R 2A of SWM Rules, 1977 and such goods are eligible for the benefit of N/N. 4/2006-CE - AT....