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[Cites 0, Cited by 0] [Section 102(10A)] [Section 102] [Entire Act]

Union of India - Subsection

Section 102(10A)(b) in The Finance Act, 2018

(b)where any part of the goods is sold, the proportionate value of such goods as determined under sub-section (10) or the transaction value of such goods, whichever is higher: