Goods Valuation Between Related Entities: Rule 9 Inapplicable for Transfers to Sister Concerns Affecting Tax Assessment.

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....Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of clause (i) and not in terms of clause (ii), (iii) or (iv), for the purpose of valuation of goods cleared to sister concern the valuation cannot be done in terms of Rule 9....