TMI BlogValuation - transfer to branches located outside the State - the applicant shall adopt the open market...Valuation - transfer to branches located outside the State - the applicant shall adopt the open market value as per Rule 28(a) as well as also opt to value the same at 90% of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person - If the recipient is eligible for full ITC, such a value shall be deemed to be the open market value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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