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

NCT Delhi - Subsection

Section 2(1)(l) in The Delhi Value Added Tax Act, 2004

(l)"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 Delhi;