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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 2(1)(k) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(k)"fair market value" means the value at which goods of like kind and quality are sold or would be sold in the same quantities between unrelated parties in the open market in Andaman and Nicobar Islands;