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Valuation - HSD Oil issued free of cost by the service recipient to the applicant - Any amount that the...

Valuation - HSD Oil issued free of cost by the service recipient to the applicant - Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both is includible in value. .....

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