| http://www.w3.org/ns/prov#value | - If ???assessable value??? cannot be determined u/s 4(1) (a), it shall be determined in such manner as may be prescribed by rules discussed below - Value nearest to time of removal if goods are not sold - If goods are not sold at the time of removal, then value will be based on value of such goods sold by assessee at any other time nearest to the time of removal, subject to reasonable adjustments.
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