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Mineral Water Sale to Cinemas: MRP Valuation u/s 4A Confirmed Over Transaction Value Approach.

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....Method of Valuation - Transaction value or MRP value - sale of mineral water to PVRs (Cinema halls) who are institutional consumers - there is no question of the applicability of Section 4 - appellant has discharged duty u/s 4A (MRP based) rightly.....

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Mineral Water Sale to Cinemas: MRP Valuation u/s 4A Confirmed Over Transaction Value Approach.