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2021 (1) TMI 1200 - HC - GSTTaxability - copper scrap - HELD THAT:- On the issue of valuation, it does appear that the petitioner had relied on the certificate of the purchaser dealer at Delhi to establish that the value of goods is not more than ₹ 50 per kg on the other hand, it is not clear as to how and on what basis the valuation had been taken at ₹ 380 per kg that too without adopting the procedure prescribed under the Act. List immediately thereafter.
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